商業智慧系統導入與公司營運績效

Implementing Business Intelligence Systems and Firm Performance

根據資源基礎觀點，引進新的資訊系統能協助企業產生持久性競爭優勢。然而，亦有文獻發現，企業進行資訊科技之投資，不必然產生正面效果；即所謂的「生產力矛盾」。在全球化的環境下，企業必須迅速回應變化，因此，「商業智慧系統」（BIS）日益受到重視。本研究透過實徵研究，使用較可靠的上市公司資料，分別從收益與成本面，共八個營運績效指標，測試企業導入商業智慧系統與營運績效的關聯性。本研究發現，導入商業智慧系統可以降低成本，及增加生產力，卻無顯著提升其收益面之績效指標。其原因可能是收益面績效指標受到其他外部環境因素影響，或單一資訊系統無法產生明顯的收益。因此建議，企業在評估是否導入商業智慧系統時，或應先以成本及生產力為考量重點。

According to the resource-based view, implementing a new information system may help firms create sustained competitive advantage. However, the results of academic research have shown that IT investments do not necessarily have a positive effect for firms, a phenomenon called ”productivity paradox.” In nowadays fast-changing global environments, firms have to respond to the change rapidly, and the business intelligence system (BIS) may be the information system that can help firms most presently. In this study, we use the more credible data from listed companies in Taiwan and examine eight firm performance indicators, including profit and cost dimensions, to test our proposed research hypotheses. The result shows that implementing BIS can help firms reduce cost and improve productivity. However, we also find that its effect on profitability is insignificant. Such a result may be caused by other influential factors in the external environment, implicating that it is unlikely to significantly enhance firm profitability with one single information system. Thus, when firms evaluate a BIS, it may be more appropriate for them to emphasize the system's first order effects on cost and productivity.