利用科技框架模式探討大型資訊系統委外- 以賦稅再造資訊系統為例

Abstract

隨者資訊技術不斷地進步，資訊科技外包的策略採用越來越普及，大型稅務資訊系統的導入除了涉及大量的預算與開發人力，亦有多方的利益關係人的參與，以公部門為例：IT的提供者、公部門業務部門與資訊部門、立法機關和被服務的民眾，各方利益關係人對於資訊科技委外有者不同的想法與願景，本研究採用科技框架模式對於各方利益關係人的參考框架進行分析，藉由此模式我們可以探討導入時期所遭遇的問題與因素，本研究採用營業稅查審輔助系統為對象，此系統所涉及的利益關係人主要有三方，研究顯示若是各方利益關係人沒有相同的分享框架會造成彼此在溝通之間無法獲得很好的一致性，大型資訊系統在導入期間，資訊單位為了增加業務部門人員的參與和高層的重視，非常重視系統開發期間短期效果的呈現，對於資訊單位而言，如何同時兼顧系統的長期效益與短期效益將是一個挑戰，另外一個公部門特有的現象，由於大型資訊系統規模龐大，公部門往往會將資訊業務分割成許多階段，將其外包給委外服務提供者，若是各個承包的服務提供者，不能做好業務的傳承，將會使得後續的委外服務提供者花費許多不必要的成本，最後，有業務單位參與之系統推行的順序，應以業務流程為導向，可使系統上線以後確實支援業務流程，提高使用者之參與程度，透過本研究可以了解公部門進行大型資訊系統專案實際情況與問題。

With the growth of information technology, outsourcing IT has become an important practice for IT adoption in organizations. It has been reported that many IT project deployments had experienced budget overrun and schedule delay. It is common that few IT projects implementation are able to complete within the budget and schedule limit. Such delays have not only incurred cost increase but also caused mishandlings of business opportunities and misfits of competence and strategies. In fact, the process of IT implementation and deployment often encounters various risks due to the uncertainty existed within the development process and the grey area between different stakeholders. To further understand the issues related to large scale IT outsourcing project management, this study applies technological frame model to analyze the ideas and expectations on different stakeholders. Through multi-stakeholder analysis of IT outsourcing, we explore the problems and factors encountered in IT outsourcing management. A large-scale taxation program was examined and several stakeholders, such as IT venders, developers, public service providers, legislature, and citizens perspectives, on ideas, goals and frames of reference were examined. The research results indicate that stakeholders who do not share the same technological frame are not able to maintain a consistent level of communication in a group of the external or internal organization. To gain major supports from stakeholders, the project management focused more on short-term gains. It is challenging for the project manager to develop quality systems with a good balance of short-term and long-term goals. Due to the scale of information system, the organization usually divide up the information service into modules, then contract it to information service providers. If each contracted information service provider can’t inherit establishing information completely to the next contracted information service provider, it will increase the cost to the next contracted information service provider. The sequence of system deployment should refer to the process of real practice. It makes the systems support the process of real practice exactly; moreover, to increase the participation during the system implementation.