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當責型資訊科技治理架構之個案研究

A CASE STUDY OF INFORMATION TECHNOLOGY GOVERNANCE FRAMEWORK: FROM AN ACCOUNTABILITY RELATIONSHIPS PERSPECTIVE

孫嘉明

國立雲林科技大學會計系副教授

吳建明

環球科技大學行銷管理系副教授

紀文章

中田納西州立大學電腦資訊系統系教授

Chia-Ming Sun

Associate Professor, Department of Accounting,

National Yunlin University of Science and Technology

Chien-Ming Wu

Associate Professor, Deparment of Marketing Management,

TransWorld University

Wen-Jang Kenny Jih

Professor, Computer Information Systems Department,

Middle Tennessee State University

摘要

　　訊科技治理（簡稱IT治理）日益重要；但從學者與實務專家對IT治理相關之治理結構與治理程序議題各有看法，乃至於治理理念與機制之歧異，反映該議題仍有深究發展空間。循此，本研究揭櫫一家快速成長且績效卓著的華人跨國企業之IT治理模式，希望藉該案例反思現有IT治理問題與因應方式。本研究透過參與觀察、深度訪談與次級資料收集，以詮釋個案研究方法進行個案公司的IT治理模式與背後治理理念的分析、辯證與討論。從而建構以權責關係為運作核心之「當責IT治理架構」。研究發現：個案公司「當責IT治理架構」其特徵在強調參與而非監督、提供諮詢而不涉入、依專業授權而非以階層權責要求、鼓勵主動當責且容許犯錯、減少事前防範但要求即時回饋。與各種IT治理類型比較：「控制型IT治理」核心為「階層權責」，「合作型IT治理」則為「個人權責」，本研究的「當責型IT治理」則是「當責權責」；居間不同的權責關係反映出不同的IT治理的效應。

關鍵字：資訊科技治理、權責關係、治理結構、治理程序

ABSTRACT

　　Information technology (IT) governance is an important issue in today’s corporations. Current corporate practices either embrace the notion of governance structure or endorse the governance process view. The distinct natures of these two schools of thought and their applicability provide opportunities for systematic research in IT governance. This paper reports a case study of a fast-growing and high performance, Chinese-owned multinational company regarding its IT governance model and related issues. We conducted the study through on-site observations, in-depth interviews as well as secondary data collection. The purpose of the study is to examine and analyze the IT governance model and the underpinning governance concepts of the case company. Among the findings, the case company was found to bridge governance structure and governance process with the accountability relationships at the core of its implementation framework. This integration leads to the format of accountability for results. Its main characteristics include the emphasis of participation rather than supervision, consultation rather than involvement, and delegation based on professionalism instead of organizational hierarchy, encourages proactive accountability, tolerating mistakes, de-emphasizing before-implementation error prevention, but relying more on real-time feedback. When contrasted with the control-oriented and the collaboration-oriented governance styles, the accountability for Result governance model is characterized by authority by accountability, whereas the control-based IT governance has hierarchical authority and collaborative governance style has personal authority as cores. The case company’s Accountability for Result model as identified by this study represents a good balance.

Keywords: Information Technology Governance, Accountability Relationships, Governance Structure, Governance Procedure

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資訊管理學域中「實務研究」之意涵與實例探討

THE DELIBERATIONS AND ILLUSTRATIONS OF PRACTICAL RESEARCHES IN THE DISCIPLINE OF INFORMATION MANAGEMENT

羅德興

中華科技大學資訊管理系講師

王明雯

台東大學特殊教育系副教授

Der-Shing Luo

Lecturer, Department of Information Management,

China University of Science and Technology

Ming-Wern Wang

Associate Professor, Department of Special Education,

National Taitung University

摘要

　　本文旨在探究實務研究的意涵與列舉實例，以期為紓解資訊管理學域中研究與實務脫節、空洞化的危機，指出可行的方向與作法。文中首先闡述資訊管理學域中「實務研究」的旨趣；繼而探討「實務研究」的內涵，包括其意義與特性、哲學立場與理論取向、以及其類型；最後就國外實務研究期刊MIS Quarterly Executive中的論文，探討「實務研究」的研究主題、研究類型、研究方法以及理論援用與發展。研究發現：資訊管理學域中「實務研究」主要目的在找出新的資訊科技之管理原則或模式；常見的類型為「評估型」與「揭露性個案型」；常使用的方法大多為「個案研究」，在理論的發展上則較少見，近年來對理論的援用已有逐漸增加的趨勢；文末整理「實務研究」的趨勢，並建議資訊管理學域中「實務研究」的做法與方向。

關鍵字：資訊管理、實徵性研究、資訊系統、實務研究、質性研究

ABSTRACT

　　This study aims to disclosure the meaning of “practical research” and illustrates with some classical examples. After description of the goal, we discuss the following issues about practical researches: (1) the meaning and characteristics, (2) the philosophy foundations and theoretical perspective, and (3) their types. Finally, we illustrate with a journal of practical researches MIS Quarterly Executive. We depict its research themes, types, research methods, and the theory employed and development. The results are four-fold: (1) the research theme of “practical research” in the discipline of information management is to find out new governance principles or organizing models, (2) the common models are “evaluation”, “revelatory cases”, (3) the usually used methods are “case study,” (4) the theory development is seldom done, while the theory employments are increasing lately. We also depict the directions and suggest ways of the practical researches in the discipline of information management.

Keywords: Information Management, Empirical Research, Information System, Practical Research, Qualitative Research

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企業導入ERP並進行BPR之流程及效益分析－以某運用兩岸三地營運模式之公司為例

ANALYSIS OF PROCESSES AND BENEFITS FOR BUSINESS CONDUCTING BPR WHEN IMPLEMENTING ERP - AN EXAMPLE OF A CROSS-STRAIT OPERATING MODEL COMPANY

曹秀惠

逢甲大學會計學系助理教授

林雅惠

稽核人員

Hsiu-Hui Tsao

Assistant Professor, Department of Accounting,

Feng Chia University

Ya-Hui Lin

Auditor

摘要

　　本研究採用Hammer（1990）所提出企業流程再造理論及個案研究法，探討企業導入ERP系統時有無進行BPR其各項流程之差異及其所產生之效益。此外，在調查個案公司導入ERP並進行BPR之效益上，本研究採用Kaplan and Norton（1992）所提出的平衡計分卡概念設計問卷，並將績效衡量指標區分成「成本、品質、服務、速度」四類。問卷結果顯示，在個案公司導入ERP並進行BPR之效益上，若以平衡計分卡四大構面分析，效益最高者為內部流程構面，而顧客構面的效益則最低。在構面之各衡量指標上，最大的效益是在「速度」上，其中以「加速資訊回應」指標的效益最高。

關鍵字：企業資源規劃、企業流程再造、兩岸三地營運模式

ABSTRACT

　　Based on the theory of business process reengineering (BPR) proposed by Hammer (1990) and a case study methodology, this study explored the differences among various business processes to determine the benefits derived from businesses that conduct BPR when implementing enterprise resource planning (ERP). Moreover, this study designed a questionnaire based on the balanced scorecard method proposed by Kaplan and Norton (1992), and divided the performance indicators into the four categories of cost, quality, service, and speed, to explore the benefits of businesses applying BPR in ERP implementation.

The results obtained from the questionnaire showed that based on the balanced scorecard approach - which was used to estimate the benefits derived by businesses that conducted BPR when implementing ERP - the perspective of internal procedure registered the highest benefits, and the perspective of customer showed the lowest benefits. For the analysis results of the four categories, the highest benefits were exhibited in the category of “speed”; in this category, the indicator of “accelerating information response” acquired the highest benefits.

Keywords: Enterprise Resource Planning, Business Process Reengineering, Cross-Strait Operating Model

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政府組織控制前提與控制方式：資源基礎觀點

CONTROLLED ANTECEDENTS AND CONTROLLED MODES ON GOVERNMENTAL ORGANIZATIONS: USING RESOURCE-BASED PERSPECTIVE

邱吉鶴

健行科技大學企業管理系副教授

Chi-Ho Chiou

Associate Professor, Department of Business Administration,

Chien Hsin University of Science and Technology

摘要

　　組織控制為策略執行的關鍵因素，普遍研究證明控制與績效間存在著密切關係；過去政府組織控制的研究與控制系統的建構，大多偏重在控制的過程與結果，卻忽略了控制前提因素；注重制度面的過程與成果的控制方式，卻忽略了社會控制之情感互動及知識分享所發揮的力量，近年來已逐漸為研究者重視的議題。本文從資源貢獻觀點，探討政府部門控制前提與控制方式的關係。研究發現：控制的重要前提包括所有權基礎資源貢獻及知識基礎資源貢獻，而所有權基礎資源貢獻適合採行成果控制，知識基礎資源貢獻對成果控制、過程控制與社會控制都具有顯著影響效果。以上研究結果擴大了政府組織控制理論研究的範圍，在實務控制系統設計與應用上具有參考的價值。

關鍵字：政府組織、資源貢獻、控制方式、資源基礎觀點、台灣

ABSTRACT

　　Organizational control is regarded as a key component of strategy implementation. Research has confirmed that control and performance are deeply correlated. In the past, the majority of research on governmental organizational control and the establishment of the control system focused on the process and output of the control, while neglecting its antecedents; most researchers examined the effect of control modes on the process and the output of the system itself, ignoring the power of emotional interaction and knowledge-sharing in social control, which has been increasingly valued by researchers in recent years. This thesis, adopting the perspective of resource contribution, discusses the relationship between control antecedents and control modes. The research finds that the vital antecedents of control include property-based resource contribution and knowledge-based resource contribution. Property-based resource contribution matches output control while knowledge-based resource contribution demonstrates a significant influence on output control, process control and social control. The results of the research enlarge the research scope of control theories in governmental organizations, providing a valuable reference for the design and applications of practical control systems.

Keywords: Governmental Organization, Controlled Antecedent, Control Mode, Resource- Based Perspective, Taiwan

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以工作滿足為中介變相探討五星級旅館組織學習與組織承諾之關聯性

A STUDY OF ORGANIZATIONAL LEARNING AND ORGANIZATIONAL COMMITMENT IN FIVE-STAR HOTELS - JOB SATISFACTION AS A MEDIATOR

許順旺

輔仁大學餐旅管理研究所教授

嚴雯聖

德霖技術學院餐旅管理系助理教授

陳秉豪

輔仁大學餐旅管理研究所碩士

許中駿

國立台灣大學環境工程所博士候選人

Shun-Wang Hsu

Professor, Graduate Institute of Restaurant, Hotel and Institutional Management,

Fu Jen Catholic University

Wen-Shen Yen

Assistant Professor, Department of Hospitality Management,

De Lin Institute of Technology

Bing-Hao Chen

Master, Graduate Institute of Restaurant, Hotel and Institutional Management,

Fu Jen Catholic University

Chung-Chun Hsu

Ph. D. Candidate, Graduate Institute of Environmental Engineering,

National Taiwan University

摘要

　　本研究以台灣地區五星級旅館之員工為研究對象，探討員工所知覺到的組織學習與組織承諾之間的關係，並探討員工之工作滿足是否會對組織學習與組織承諾產生中介效果。採便利抽樣方式進行問卷調查，受測對象為在五星級旅館工作滿一年以上之員工。共計發出問卷600份，回收有效問卷473份。研究結果顯示：組織學習與員工工作滿足有顯著的正向影響，其子構面資訊分享、詢問的氣候及學習的實踐皆與工作滿足有顯著的正向影響；工作滿足與組織承諾有顯著的正向影響；組織學習其子構面學習的實踐與組織承諾有顯著的正向影響；工作滿足會對「組織學習與組織承諾」之間產生中介效果，工作滿足也會對其子構面資訊分享、詢問的氣候、學習的實踐及成就傾向與組織承諾之間產生中介效果。

關鍵字：組織學習、工作滿足、組織承諾、五星級旅館

ABSTRACT

　　The purpose of this study aims to examine the effect of organizational learning on organizational commitment among the five-star hotel employees in Taiwan. Additionally, the mediating role of job satisfaction on the link between organizational learning and organizational commitment is tested. In order to test the proposed conceptual framework, the convenience sampling method was adopted for data collection. Approximately, 600 structured questionnaire were distributed to employees who worked in five-star hotels more than one year. In total, 473 usable questionnaires formed the data basis of the research. The results indicated that: 1. Organizational learning dimensions including information-sharing patterns, inquiry climate, and learning practices have a positive impact on job satisfaction. 2. Job satisfaction has positive impact on organizational commitment. 3. Learning practices has positive impact on organizational commitment. 4. Job satisfaction mediates the effects of organizational learning dimensions such as information-sharing patterns, inquiry climate, learning practices, and achievement mindset on organizational commitment.

Keywords: Organizational Learning, Job Satisfaction, Organizational Commitment, Five-star Hotels

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