從調適模式看資訊委外互動關係-以賦稅再造資訊系統為例

Abstract

如何成功地進行大型資訊系統開發專案，一直是各界所關心的議題。本研究將提出調適模式，以中華民國財政部所規劃「賦稅資訊系統整合再造更新整體實施計畫」國稅部分為個案研究對象，訪談供應商、使用者及委外組織資訊人員，探討在大型專案執行過程當中，來自不同組織、專業領域與背景的團隊成員在時程與預算的壓力下，透過調適模式逐漸形成合作的氛圍來運作專案，使專案能如期、如質、在預算內完成。 本研究的結果顯示大型資訊系統委外開發過程中，不只是委外廠商，參與的各利益關係人都有其原先所欲達成的目標，並形成互動模式，透過持續互動與調適過程，不斷學習與成長，調整互動策略，以面對專案所帶來的挑戰；而供應商希望能利用本案經驗爭取未來商機，願意於互動模式中展現誠意，以取得委外組織的信任，故做出的調適較多；本研究針對資訊委外專案所面臨的溝通協調問題以調適模式協助找出原因，這些可能原因包括使用者尚未面臨急迫使用系統的需求、未建立資訊與業務共通語言、人力異動、對於資訊安全作業標準認知不一致等，並以鑽石模式四構面做為改善思考方向，如組織任務分配方式可隨新系統引入，由原先以功能系統做為管理方式，改以業務流程為主的管理方式等，而委外組織資訊人員將在過程中扮演更積極的溝通橋樑角色，利用長期在業務領域的經驗，協助業務單位與資訊人員互動，翻譯需求，建立共同語言，促進委外組織與供應商的信任建立與維持。

Researches on IT outsourcing management have emphasized the importance of good contracting (Lacity 1993). However, IS development itself is basically a complex and dynamic process with uncertain. External environment and requirements may change over time, which is unexpected during contracting, resulting in gaps between outsourcing organizations and vendors. This study investigated IT Outsourcing relationship management from interaction-adaptation point of view. In such, outsourcing organizations and vendors should work together closely, learn from and adapt to each other. We conduct a qualitative case study of an IT outsourcing project ‘The Implementation Project of the Reform of the National Taxation Information System’ initiated by Ministry of Finance in Taiwan. This project includes three major taxation systems in Taiwan, which totally contain more than 100 sub systems. All of these systems are scheduled to be completed within three years. There are 7000+ manpower estimated to engage in the process of system development and deployment with a total budget near NT$ 3.2 billion. A qualitative study was conducted on stakeholders’ behavior and perception by interviewing vendors, users and IT professionals of the project team. The contents analyzed include the interpersonal interaction, the adaptation to technology, the knowledge management and the role-playing of the organizational strategy in the interaction. To ensure the completion of the project on time, as quality and under the budget, stakeholders must work together under the pressure of schedule and budget, adapting themselves to form the atmosphere of cooperation. The research findings showed that by continuous interaction and adaptation, learning and strategy adjustments are occurred. Given the size and uniqueness of the project, the vendor was more willing to make adaptation for building good-will in future business opportunity. Reasons for communication barrier include lack of urgent needs, lack of common language among stakeholders, high turnover rate, and inconsistent security standard. The tactics for the improvement are also addressed. It is suggested that the organization should schedule tasks more as process-oriented landscape than functional flow. And the IT professionals should actively play bridging role between users and vendors, including sharing experience, translating requirements, establishing the common language to promote the trust between outsourcing organization and vendor.