資訊系統服務委外之風險管理

Risk management of information system outsourcing

游芷萍(Chih-Pin Yu)

指導教授 ： 陳國泰

國立臺灣大學/管理學院/會計學研究所/碩士(2006年)

https://doi.org/10.6342/NTU.2006.01442

摘要

本研究主要應用交易成本理論以及代理人理論，用以建立具有理論基礎的委外風險模型。而資訊系統服務委外的風險管理，係一連串由委外決策制定至事後管理的程序，本研究為探討組織特性對委外風險的影響，融合委外各階段組織所可能面臨的情況加以研究，於組織特性方面包括：資產專屬性、不確定性、衡量問題、接近核心能力、高階主管涉入程度、委外經驗、委外廠商遴選程序、資訊科技策略重要性以及組織資訊科技能力等。並將12種風險分為三大類，分別為環境因素風險、委外雙方關係風險、資訊安全風險。
在研究方法方面，本研究係以問卷調查實證研究的方式進行，選定公開資訊觀測站上截至三月份止之公開上市上櫃公司以及中央政府各部會、各縣市政府、政府財團法人及國營企業等共1287家之資訊部門主管作為問卷調查對象，共回收問卷172封，回收率達13.4%，扣除填達不完整之問卷5封，有效問卷之回收率為12.9%。
經資料分析，環境因素風險模型研究結果指出：組織整體資訊委外面臨的不確定性越高，委外的風險越高。委外雙方關係風險模型研究結果指出：組織整體資訊委外的資產專屬性越高，組織委外的風險越高。資訊安全風險模型之研究結果指出：組織的資訊科技專業能力越強，組織委外的風險越低。

關鍵字

交易成本理論 ； 代理人理論 ； 資訊系統委外 ； 委外風險

並列摘要

In this study, transaction cost theory and agency theory are applied to build the fundamental models of IT outsourcing risk management. In order to investigate how the attributes of organizations influence IT outsourcing risk, we integrates such attributes i.e., asset specificity, uncertainty, measurement problems, promixity of core competencies, top management involvement, outsourcing experiences, choice of suppliers, strategy importance and IT capability, which organizations need to take into account. Furthermore, we separate the risk into three parts: the risk models of environmental factors, mutual relationship between both parities, and IT safety.
There are 1,287 private sector and corporate were selected to conduct the survey. 172 questionnaires were returned, 5 of them were incomplete. The percentage of return rate is 13.4% and the valid returned questionnaires is 12.9 %.
We adopt questionnaire to implement this empirical study. The results reveal the following characteristics:
(1) In the risk model of environmental factors: the higher the uncertainty of IT outsourcing, the more risky the IT outsourcing.
(2) In the model of mutual relationship between both parities: the higher the asset specificity, the more risky the IT outsourcing.
(3) In the model of IT safety: the higher the IT capability, the more risky the IT outsourcing.

並列關鍵字

transaction cost theory ； agency theory ； IT outsourcing ； IT outsourcing risk

參考文獻

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