資訊管理學報
林美鳳;吳琮璠;吳青松;
頁: 155-183
日期: 2008/04
摘要: 過去幾十年來，資訊科技投資績效一直受到實務界和學術界重視，然而研究結果並未獲得定論，甚至有些研究指出資訊科技投資和財務績效間沒有顯著關係（或稱此為生產力矛盾(productivity paradox)的現象）。本研究認為此一現象是因為沒有考慮到企業所屬生命週期階段所造成。因此，本文主要在探討企業在不同的生命週期階段，其資訊科技投資的比重是否會有所差異，以及企業處在不同生命週期階段，資訊科技投資對於企業績效之影響是否也會有所不同。本研究以銷貨成長率、資本支出率、公司成立年數以及綜合指標作為區分企業所處生命週期階段之判斷因子。結果發現企業處於成長階段時資訊科技投資比率高於衰退階段企業，其中又以軟硬體投資較為明顯。另外也發現成長期企業，資訊科技投資效益大於衰退期企業。
關鍵字: 資訊科技投資;企業績效;企業生命週期;
Abstract: In recent decades, studies on the performance of investment in information technology (IT) have received more attention. However, the related literatures indicate that the investment in IT does not improve significantly the corporate financial performance (called phenomenon of productivity paradox). This paper attempts to examine the relation between the investment in IT and the corporate financial performance by introducing the business life cycle concept. The objective is to investigate whether the ratio for investment in IT is different in the different stage and the effect of financial performance for investment in IT is changed. We use the sales growth rate (MSG), the capital expenditures rate (MCEV), and the establishment years (AGE) to determinate the life cycle stage in business. The results show that the investment in IT in the growth stage is higher than in the decline stage, especially more significant for software and hardware investment. In addition, the market-based performance and the accounting-based performance is also higher in the growth stage.
Keywords: Information technology investment;business performance;business life cycle;
瀏覽次數: 15371 下載次數: 3937
引用 導入Endnote
頁: 155-183
日期: 2008/04
摘要: 過去幾十年來，資訊科技投資績效一直受到實務界和學術界重視，然而研究結果並未獲得定論，甚至有些研究指出資訊科技投資和財務績效間沒有顯著關係（或稱此為生產力矛盾(productivity paradox)的現象）。本研究認為此一現象是因為沒有考慮到企業所屬生命週期階段所造成。因此，本文主要在探討企業在不同的生命週期階段，其資訊科技投資的比重是否會有所差異，以及企業處在不同生命週期階段，資訊科技投資對於企業績效之影響是否也會有所不同。本研究以銷貨成長率、資本支出率、公司成立年數以及綜合指標作為區分企業所處生命週期階段之判斷因子。結果發現企業處於成長階段時資訊科技投資比率高於衰退階段企業，其中又以軟硬體投資較為明顯。另外也發現成長期企業，資訊科技投資效益大於衰退期企業。
關鍵字: 資訊科技投資;企業績效;企業生命週期;
Information Technology Investment and Business Performance: A Test of the Business Life Cycle Hypothesis
Abstract: In recent decades, studies on the performance of investment in information technology (IT) have received more attention. However, the related literatures indicate that the investment in IT does not improve significantly the corporate financial performance (called phenomenon of productivity paradox). This paper attempts to examine the relation between the investment in IT and the corporate financial performance by introducing the business life cycle concept. The objective is to investigate whether the ratio for investment in IT is different in the different stage and the effect of financial performance for investment in IT is changed. We use the sales growth rate (MSG), the capital expenditures rate (MCEV), and the establishment years (AGE) to determinate the life cycle stage in business. The results show that the investment in IT in the growth stage is higher than in the decline stage, especially more significant for software and hardware investment. In addition, the market-based performance and the accounting-based performance is also higher in the growth stage.
Keywords: Information technology investment;business performance;business life cycle;
瀏覽次數: 15371 下載次數: 3937
引用 導入Endnote