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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/33824完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰 | |
| dc.contributor.author | Pei-Yuan Li | en |
| dc.contributor.author | 李培源 | zh_TW |
| dc.date.accessioned | 2021-06-13T05:46:52Z | - |
| dc.date.available | 2007-07-20 | |
| dc.date.copyright | 2006-07-20 | |
| dc.date.issued | 2005 | |
| dc.date.submitted | 2006-07-10 | |
| dc.identifier.citation | 一、 中文部分
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California Management Review , NO.42 Vol 1,109. 23. Malmi, T. (2001). Balanced Scorecards in Finnish Companies A Research Note. Management Accounting Research, 12, 207–220 24. Mata, F. J. , Fuerst, W. L. and Barney, J. B. (1995), Information Technology and Sustained Competitive Advantage. MIS Quarterly, 19(4),487 25. Melville, N. P. ,Kraemer K. L. ,Gurbaxani V. (2005). IT Business Value and Industry Effects: The Role of the Competitive Environment. Retrieved from http://www.ssrn.com. 26. Mukhopadhyay, T. ,Kekre, S. and Kalathur, S. (1995). Business Value of IT-A Study of Electronic Data Interchange. MIS Quarterly,19(2),137. 27. O’Brien, J. A.(1995). Introduction to Information Systems: An End User/Enterprise Perspective. Chicago, IL: Richard D. IRWIN, Inc. 28. OECD(2004). OECD Principles of Corporate Governance. Retrieved from http://www.oecd.org. 29. Porter, M. and Millar, V.E.（1985）. How Information Gives You Competitive Advantage. Harvard Business Review, 63(4),149-160. 30. Prakash, A. and Hart, J. (1999). Globalization and Governance. London: Routledge. 31. Roberts, C. B. (1996). The Impact of Information Technology on the Management of System Design. Technology in Society, 18(3),333-355. 32. Ross, J. W. , Beath C. M. and Goodhue, D. L. (1996). Develop Long-Term Competitiveness through IT Assets. Sloan Management Rewiew, FALL, 31-42. 33. Sambamurthy, V. and Zmud, R.W. (1999). Arrangements for Information Technology Governance: A Theory of Multiple Contingencies. MIS Quarterly, 23(2),261-290. 34. Saull, R. (2000).IT balanced scorecard-A Roadmap to Efficient Governance of A Shared Services IT Organization. Information systems control journal ,Vol 1,31-38. 35. Shleifer, D. W. and Vishny, R. J.(1998). Coping with Systems Risk Security Planning Models for Management. MIS Quarterly, 22(4), 441. 36. Straub, A. and Welke, R. W. (1998). A Survey of Corporate Governance. The Journal of Finance, Vol LII, NO.2,737-783. 37. Van Grembergen (2000). The Balanced Scorecard and IT Governance. Information systems control journal, Vol 2,40-43. 38. Weill, P. (1992). The Relationship Between Investment and Information Technology and Firm Performance: A Study of the Value Manufacturing Sector. Information Systems Research, 3(4), 307-333. 39. Weill, P. and Ross, J.W. (2006). IT Governance: How Top Performers Manage IT Decision Rights for Superior Results. Cambridge, MA: Harvard University Press. 40. Zwass, V. (1992). Management Information Systems. Dubuque, Iowa: William C Brown Publishers. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/33824 | - |
| dc.description.abstract | 隨著資訊科技的日益發達與應用，資訊科技對企業組織的價值與功能也越來越為重要。現今大部分的公司都使用資訊科技作為擷取、處理、傳遞資訊的方式。如何發揮IT在公司中的作用，不僅在技術上、策略上，成為我們關心的問題。
ITGI提出以COBIT作為IT治理的基礎架構，希望使資訊技術與企業一體，強化企業及實現IT應有的利益。COBIT 用於執行IT的管理，改善IT控制。它包括控制目標、審計指導方針、績效衡量標準、關鍵成功因素。 本研究將COBIT所提出的控制目標，以問卷的方式，針對國內上市櫃公司共121家，調查國內各企業實施IT治理的現況，同時希望能找出一些影響IT治理良莠的因素。 實証的結果顯示，國內各企業內COBIT的四項流程中，組織及規劃及監控流程實施狀況較支付與支援及取得與建置流程差。同時服務業的IT治理實施的較製造業為佳。在公司治理和IT治理的關係上，外部股東擔任董事席位、專業經理人擔任董事席位及獨立董事人數，與IT治理有正向的關係。 | zh_TW |
| dc.description.abstract | With its development and widely application, IT has become more and more important to the values and functions of companies. Nowadays, most companies adopt IT as methods of capturing, processing and transfering information. How to utilize IT’s functions within companies, not only technically but also strategically, has become our concern.
The ITGI suggested COBIT as the foundation of IT governance. They try to incorporate IT with companies, to strengthen the companies, and to realize the value that IT should has. COBIT is used to execute the management of IT and to improve the control of IT. It includes control objectives, audit guidelines, performance measures and critical success factors. This study transformed the control objectives of COBIT into questionnaires and collected data from 121 public companies in Taiwan. The objective is to measure the performance of their IT governance, and to find out some possible factors that might affect the performance of IT governance. The results revealed that in the four processes of COBIT, companies do better in “acquisition and implementation process” and “delivery and support process” than in “planning and organization process” and “monitor process”. Moreover, performance of IT governance in service companies is better than in manufacturing companies. About the relation between corporate governance and IT governance, this study also found that there is a positive relationship between the number of seats in the board of directors taken by shareholders outside the company, professional managers, as well as independent directors, and the performance of IT governance. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-13T05:46:52Z (GMT). No. of bitstreams: 1 ntu-94-R93722036-1.pdf: 668861 bytes, checksum: ac3ba4d0ed784a2f5671fde6cf23de10 (MD5) Previous issue date: 2005 | en |
| dc.description.tableofcontents | 目錄
第一章 序論 1 第一節 研究動機 1 第二節 研究目的 4 第三節 論文架構 4 第二章 文獻探討 7 第一節 IT治理的意義 7 2.1.1資訊科技的意義 7 2.1.2治理的意義 9 2.1.3 IT治理的意義 10 第二節IT治理的目標和範圍 12 2.2.1資訊科技治理的目標 12 2.2.2資訊科技治理的範圍 13 2.2.3 COBIT 4項IT流程 28 第三節 公司治理與資訊科技治理 35 2.3.1公司治理的定義 36 2.3.2公司治理和IT治理 39 第三章 研究設計 46 第一節 研究假說 46 第二節 研究變數與操作定義 50 第三節 資料來源 54 第四節 統計分析方法 55 第四章 實證分析及結果 57 第一節 敘述統計分析 57 第二節 信度與效度 62 4.2.1因素分析 62 4.2.2 信度分析 67 第三節 假說驗證 67 第五章 結論及建議 72 第一節 結論 72 第二節 研究限制 74 第三節 對未來研究者的建議 75 附錄一 問卷 84 附錄二 問卷題目與相關控制目標 89 圖目錄 圖1- 1研究流程圖 6 圖2- 1 策略連結圖 15 圖2- 2 IT平衡計分卡 27 圖2- 3 IT平衡計分卡構面 28 圖4- 1 IT治理總分分佈 61 表目錄 表2- 1公司治理與IT治理 43 表3- 1公司治理變數關係 52 表4- 1公司基本資料敘述統計量 57 表4- 2公司治理變數敘述統計量 59 表4- 3 IT治理變數敘述統計 60 表4- 4 IT治理敘述性統計 62 表4- 5 KMO 與 Bartlett's 檢定 63 表4- 6因素分析 64 表4- 7信度分析 67 表4- 8假說一檢定 68 表4- 9假說二檢定 69 表4- 10假說三F檢定 70 表4- 11假說三t檢定 71 表5- 1結果彙整 73 | |
| dc.language.iso | zh-TW | |
| dc.title | 我國IT治理實施現況及影響因素之研究 | zh_TW |
| dc.title | A study of IT governance and its determinants in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 94-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘,紀延平 | |
| dc.subject.keyword | IT治理,資訊系統稽核與控制標準, | zh_TW |
| dc.subject.keyword | IT governance,COBIT, | en |
| dc.relation.page | 93 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2006-07-12 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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