近年來，企業處於資訊科技快速進展與競爭激烈的環境，資訊科技投資策略是影響企業繼續生存的重要因素，且公司資訊科技投資須視競爭對手投資策略、及公司互補性資產互相配合才能發揮最大的效用。然而，資訊科技投資策略對組織的影響評估，需要一套有效的經營績效評估工具，才能夠正確有效的帶領組織朝向目標發展。現今的績效評估方法多以財務及營運現況為主要衡量項目，將不易完全洞察經營的全貌，唯有透過人力開發、顧客關係管理及標竿管理等工具才能改善傳統之缺失。
本研究以智慧資本架構及互補性資產理論為理論基礎，以台灣資訊密集服務產業為研究對象，透過深度訪談及德菲法等衡量指標建構方法，提出一套以「智慧資本架構」為基礎的「資訊科技投資策略對組織績效影響」架構。為使研究模式與產業情形相結合，本研究透過資料包絡分析比較資訊密集服務產業中，各公司利用資訊科技投資策略之效率，並透過路徑分析檢視指標間的關連性，作為研究模型建構的基礎。另外，由於資訊科技投資策略與組織經營績效間具有時間滯延的特性，屬於動態性複雜問題，因此本研究導入系統動力學方法，分析市場上兩家相互競爭的個案，透過模擬及政策與情境分析解釋不同IT 投資策略對於組織經營績效的影響，模擬結果將有助於企業資訊科技策略制定及整體經營績效的衡量。
研究結果發現，透過資料包絡法進行產業應用資訊科技的效率分析，分析結果發現資訊科技投資多寡、員工素質、員工生產力等因素，會影響到資訊科技投資的績效，且不同類型公司的資訊科技投資績效會有所差異。效率分析未探討指標間的關係，因此本研究透過路徑分析的分析結果驗證研究模式中「智慧資本架構」5 大資本構面間是互相影響的。另外，考量資訊科技投資對組織績效影響具時間遞延及回饋的特性，透過系統動力學作為本研究模型建構的基礎，透過系統動力學模擬及政策與情境分析的結果顯示，不同資訊科技投資策略及互補性資源的配合程度，對組織績效經營績效的影響皆不同，本研究中的資訊科技投資對組織經營績效之評估模式及研究結果，除了可供後續研究參考，也可提供相關產業之管理者，作為資訊科技投資決策之參考，協助企業在不同市場環境及競爭對手策略下，妥善規劃公司本身有形及無形資源，擬定一個有效且有用的投資策略，以獲取長期的競爭優勢。

In recent years, companies are facing fierce competition and fast advancement of information technology (IT); thus, how to enhance corporate performance and obtain competitive advantage through IT investment in this dynamic environment has become an important issue for academia and businesses. Investigating the impact of corporate IT investment strategy on business performance need an effective performance measurement tool that help organization on the correct objective. We suggested that evaluate business performance through human development, customer management and benchmark management could improve the shortcomings of traditional evaluation tools. This paper referred intellectual capital and included a review of the latest literature on performance measurement and consolidated these findings, examining the interrelationships and the interaction effects among intellectual capital components and organizational performance.
Based on intellectual capital and complementary assets theory, we proposed a model with regard to how IT investment strategy impact to business performance. This paper used data envelopment analysis comparing the efficiency of IT investment in information-intensive service industries and used path analysis investigating the relationship of measurement indicators; these analysis is used as the basis of research model of this paper. Since there is time delay in the transfers from IT investment to the market performance, the impact of IT investment on market performance is a problem involving dynamic complexity. Thus, from the perspective of long-term, non-linear, closed-loop causality, this study developed a computerized system dynamics model to analyze the dynamic relationships between corporate IT investment strategy and business performance in information-intensive service industries. The results of this study provided several important implications for IT investment management research and practice. The paper helps managers understand better the dynamic interrelationships in organization design and, in particular, the interrelationships between an organization’s profitability (both short-term and long-term) and investment in human competence, internal process and innovation and relationship building measures with customers. The proposed system dynamics model also provided IT managers with a useful decision support tool for evaluating different IT investment strategies.

第一章 緒論 1
1.1 研究背景 1
1.2 研究動機 3
1.3 研究目的 6
1.4 研究範圍與對象 7
1.5 研究流程 7
第二章 文獻探討 9
2.1 資訊科技投資相關文獻 9
2.1.1 資訊科技範圍定義 9
2.1.2 資訊科技投資與組織經營績效相關文獻 10
2.2 資訊科技投資與互補性資產對組織經營績效的影響及相關理論 13
2.2.1 資訊科技投資的時間延遲效應與產業特性差異 13
2.2.2 資訊科技投資相關的策略管理理論 14
2.2.3 互補性資產的配合 16
2.3 組織經營績效衡量方法 18
2.3.1 財務報表分析 18
2.3.2 平衡計分卡 19
2.3.3 策略地圖 29
2.3.4 智慧資本 32
2.4 組織價值創造 51
2.4.1 從知識管理觀點思考組織價值創造 53
2.4.2 顧客關係管理與知識管理的關係 54
2.4.3 價值創造的驅動因素及其關係 55
2.5 從「智慧資本架構」思考資訊科技投資對組織經營績效的影響 62
2.5.1 財務資本 63
2.5.2 人力資本 64
2.5.3 顧客資本 65
2.5.4 流程及創新資本 66
2.5.5 「智慧資本架構」各資本要素間的關係 68
2.6 小結 72
第三章 研究方法 73
3.1 資訊科技投資對組織經營績效評估方法 73
3.1.1 德菲法在績效評估上的應用 73
3.1.2 多變量分析在績效評估上的應用 74
3.1.3 層級程序分析法在績效評估上的應用 75
3.1.4 系統動力學在績效評估上的應用 75
3.1.5 資料包絡分析法在績效評估上的應用 76
3.2 系統動力學 80
3.2.1 系統動力學的起源與發展 80
3.2.2 模式效度檢驗 83
3.2.3 動態性複雜 84
3.3 資料包絡分析 88
3.3.1 資料包絡法的特性 89
3.3.2 資料包絡分析法的限制 89
3.3.3 資料包絡分析法的概念 90
3.3.4 資料包絡分析法相關文獻 92
3.4系統動力學與平衡計分卡及智慧資本相關研究應用 94
3.4.1 系統動力學應用在策略建置相關研究 94
3.4.2 系統動力學與平衡計分卡相關研究 95
3.4.3 系統動力學與智慧資本相關研究 97
3.4.4 平衡計分卡與智慧資本的比較 100
3.5小結 103
第四章 產業分析與應用 106
4.1指標建構與指標相關分析 106
4.1.1 初步指標建構 106
4.1.2 德菲法進行指標篩選 107
4.1.3「智慧資本架構」指標分析 112
4.2 產業資料收集與分析 120
4.2.1 產業定義 120
4.2.2 產業別 120
4.2.3 公司規模 121
4.2.4 工作年資及員工素質 123
4.3 產業資料及評估指標 124
4.3.1 評估指標 124
4.3.2 產業資料 127
4.4效率分析 136
4.4.1 效率分析過程 136
4.4.3 效率分析結論 147
4.5路徑分析 148
4.5.1 測量模式分析 148
4.5.2 結構模式分析 149
4.5.3 路徑分析結論 152
第五章 研究設計 153
5.1 系統動力學模型建構 153
5.1.1 個案公司問題描述及系統邊界 153
5.1.2「智慧資本架構」因果回饋圖 154
5.1.3「智慧資本架構」系統流圖 161
5.1.4「智慧資本架構」數學模型 163
5.2基本模擬與效度分析 186
5.2.1 基本分析結果 186
5.2.2 系統效度檢驗 190
5.3 政策與情境分析 208
5.3.1 政策一：IT投資量差異 210
5.3.2 政策二：IT投資時點及投資成本差異 214
5.3.3 政策三：IT系統類型投資比例差異 218
5.3.4 政策四：互補性資源投資比例差異 222
5.3.5 政策五：IT投資時點、投資成本、IT系統類型投資比例及互補性資源投資比例差異 226
5.4 系統動力學模擬結論 230
第六章 結論與建議 233
6.1 研究結論 233
6.2 學術上意涵 236
6.3 管理實務上意涵 238
6.4 研究限制與未來研究方向 242
參考文獻 246
附錄 263

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