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標題: | 資訊科技能力與企業價值之關係研究 The Relationship between Information Technology Capability and Firm Value |
作者: | Po-Yen Chen 陳伯彥 |
指導教授: | 翁崇雄(Chorng-Shyong Ong) |
關鍵字: | 資訊科技能力,企業價值,企業績效, Information Technology Capability,Firm Value,Firm Performance, |
出版年 : | 2010 |
學位: | 碩士 |
摘要: | 資源基礎觀點被廣泛使用來解決IT投資與企業績效的生產力矛盾議題,研究者認為企業藉由投資創造優異的IT能力,進而提高企業績效。然而績效僅能表現出現在與過去的成果,並無法反映企業未來的營運情況,但IT對企業的影響是持續性且能帶來成長機會的,若只採用績效來衡量是會低估資訊科技所帶來的價值,進而影響到企業主對於資訊科技的投資意願與決策。
然而根據評價理論,企業價值包含正常盈餘與未來成長機會,其中正常盈餘代表當期的企業績效與未來績效的持續性影響;此外IT所帶來的成長機會也應包含在企業價值中。因此本研究採用資訊科技能力做為自變數,著重於IT對於企業的持續性與成長性的影響,並且認為使用企業價值來檢驗IT能力所帶來的價值會是更適宜的。 使用InformationWeek雜誌每年所公布的企業IT排行榜,從2001至2009年共427家入選企業作為IT領導者。檢驗發現比起其他企業在企業績效是正向影響但不顯著,對於企業價值則是正顯著影響,並且IT能力對於價值的影響是顯著於對績效的影響。此外進一步使用產業別進行分群,發現IT對於不同產業的影響並非一致的。但整體而言,資訊科技能力對於企業價值有正顯著影響則是肯定的,並且比起使用企業績效能夠更準確且全面地衡量資訊科技所帶來的影響。 The resource-based view (RBV) is widely used to solve the issue of IT investment and firm performance as “productivity paradox.” The researchers think that firms by investing to create superior IT capability, and then increase their firm performance. However, the performance can only reflect the current and past outcome, but cannot reflect the future operating situation. Because the IT impact on business is continuous and can bring growth opportunities, only use performance to measure the impact will underestimate the value from IT. Furthermore, it may impact the willingness and decision of owners to invest in IT. Based on the evaluation theory, firm value includes normalized earnings and growth opportunities. The normalized earnings in which representatives of current firm performance and the sustainable effects of future performance; In addition, the growth opportunities brought by IT should be included in the firm value. In this study, IT capabilities as an independent variable, and focus on the sustainable and growth opportunity of IT for firms, and thinks that use firm value to examine the value from IT capability is more appropriate. Using the firm’s IT ranks that published by InformationWeek every year, there are 427 firms as the IT leaders from 2001 to 2009. The results are that the IT impact on performance is positive but not significant; the IT impact on value is positive and significant; the IT impact on value is more significant than on performance. In addition, we use the industry sectors to cluster, and find that the IT impact is not consistent in different industry. Overall, the positive significant impact of IT capability to firm value is confirmed, and then using the value is more accurate and comprehensive to measure the impact from IT. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/44793 |
全文授權: | 有償授權 |
顯示於系所單位: | 資訊管理學系 |
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