資訊服務品質、持續性稽核與組織績效間之關聯研究－以國軍主財雲端資訊系統為例

A Study on the Relationships among Information Service Quality, Continuous Auditing, and Organization Performance - The case of National Defense Comptroller Cloud Information system

楊志豪(Chih-Hao Yang) ； 李昕恩(Shin-En Li) ； 黎文舜(Wen-Shun Li)

《當代會計》 18卷1期 (2017/05) Pp. 55-77

https://doi.org/10.6675/JCA.18.1.03

摘要

國防部推動主財資訊策略發展，導入雲端運用型態，公部門應有效建立資訊系統績效評估模式，以提升組織核心價值之實質效益。本研究主以國軍主財雲端資訊系統作為績效評估標的，分以資訊服務品質（計畫單位服務品質、主財雲端系統品質及資訊品質）、持續性稽核技術認同度及DeLone & McLean 資訊系統成功模型之變數設計問卷問項，透過問卷調查方式瞭解國軍主財單位對於國軍主財雲端資訊系統執行的績效現況，並從中萃取關鍵成功因素，以作為日後系統發展與改善之回饋。本研究實證結果發現，計畫單位服務品質影響主財雲端系統品質，進而提升主財雲端資訊品質並透過持續性稽核技術認同對於組織績效（財務、顧客、內部流程及學習與成長面）產生正向顯著的影響。研究結果可有效提供國軍資訊策略發展關鍵因素探究及彰顯資訊系統對於國防業務的新價值。

關鍵字

國軍主財雲端資訊系統 ； 資訊服務品質 ； 持續性稽核 ； DeLone & McLean資訊系統成功模式

並列摘要

To effectively establish a performance evaluation model for its information system, Taiwan's Ministry of National Defense developed comptroller cloud information system and introduced cloud applications with a view to enhance the benefit of the organizational core values. Through survey questionnaire, this study achieves its goal of performance evaluation following the National Defense's implementation of comptroller cloud information system. In so doing, key factors can be hopefully extracted for successful system development and improvement in the future. Thus, the questionnaire was designed with these in mind: 1. information service quality (i.e., project unit service quality, comptroller cloud system quality, and information quality) 2. the perception of continuous auditing technique, and 3. DeLone & McLean success model variables. The empirical results demonstrate that project unit service quality impacts comptroller cloud system quality and further enhance comptroller cloud information quality. Moreover, project unit service quality, through continuous auditing, also significantly affects organizational performance (such facets as finance, customers, internal process, learning, and growth). This study highlights the importance of National Defense's development of information strategy and points a valuable direction for information system in the defense service.

並列關鍵字

National Defense Comptroller Cloud Information System ； information service quality ； continuous auditing ； DeLone & McLean success model

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