探討利益關係人對於大型資訊系統導入之風險認知—以賦稅再造資訊系統為例

Abstract

在過去研究及調查資料中顯示，資訊系統專案的失敗率一直居高不下，這是由於資訊系統開發過程中潛藏著許多不確定性的因素，加上專案本身所牽涉的層面相當廣泛，使得專案常面臨許多的風險。尤其在與私部門有著相當不同的體制與環境特性的公部門中，其資訊系統專案的成功率也不高。因此，為了降低這些不確定因素所可能帶來的損害，在專案中進行風險管理是相當重要的。然而，過去風險管理的文獻卻多著墨於私部門，因此，本研究希望能探討公部門導入大型資訊系統時，其相關利益關係人的風險認知。 在本研究中，我們透過個案研究法，針對「財政部賦稅資訊系統整合再造整體規劃專案—國稅部份」之營業稅查審輔助系統及綜所稅高階決策資訊系統之利益關係人進行訪談，企圖從中了解使用者、專案管理者及系統開發者在大型資訊系統的建置專案裡，存有什麼樣的風險認知。並且使用社會科技變革模型做為風險的分類架構，提供一個系統性的整理方式。 從研究結果中，我們除了瞭解使用者、專案管理者及系統開發者對於風險認知的共識及差異所在外，也找出個案中影響較為廣泛的風險，系統建置順序的不適當，以及使用者的需求不明確。此外，我們也發現在此個案中，發現公部門所特有的特性像是，重視階段性短期效益的呈現、常態性的人員輪調政策使得專案人員流動、及權責劃分明確使得組織架構平行的單位難分其從屬關係與組織協調分工不易。最後，本研究也發現了幾個不同於過往文獻所提出的風險，有專案管理者的統籌不足、系統建置順序的不適當、專案管理者與系統開發者的需求確認基準點不同。

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 control and facilitate the deployment process, it is crucial to examine the possible risk factors along the development process. Although the literature has paid attention on the IT project risk issues, the research done on the public sector IT project management are hardly found. Especially, under the rigorous concerns of the institution and environment issues in the public sectors, the IT system implementation and deployments might incur a different set of issues. In this study, we examine the risk perception on different stakeholders - users, project managers and outsourcing vendors in a large-scale government information system development. We applied the case study methodology to investigate the stakeholder’s risk perceptions in a government reform taxation system project, entitled “The Implementation Project of the Reform of the Taxation Information System” by interviewing users, project managers and outsourcing vendors. We also applied the socio-technical change model to classify the risk perception of these stakeholders. We explored the concordance and discordance between users, project managers and outsourcing vendors’ risk perspectives. The result showed that improper step of system development and user requirements ambiguities were the major risks in the project. Furthermore, we found that the public sector concerns more on short-term IS benefits which means a quick return on any IT installation. Normal rotation policy resulted in project team member turnover frequently and rigid delegation of responsibility caused inter-organization coordination inefficiently. Moreover, we also found the risk of improper development sequence existed in public sector IS deployment which may be due to the short-term perspectives of IS policy.