資訊系統委外程度之影響因素探討

The Affecting Factors of IS Outsourcing Extent

本研究主要應用交易成本理論，建議交易成本的觀念可以用來解釋資訊系統委外的現象與問題，企圖建立具有理論基礎的委外研究模型。而在資訊系統委外的相關議題中，委外決策正是受到廣泛討論的議題，也就是企業部份或全部的資訊系統功能是要委託外界供應商發展或管理，還是交由企業內部的資訊人員自行開發或管理。基於資訊系統委外決策對於企業的重要性，本研究由組織階層探討影響委外程度的因素，包括：資產特用性、不確定性、評量問題、資訊科技策略重要性、資訊科技能力、財務刺激、創新、高階主管涉入程度與委外經驗。在研究方法方面，本研究以系統抽樣方式針對台灣地區大型機構的資訊主管進行大規模問卷調查，共寄出576 份問卷，有效回收率為25.57%。實徵結果顯示台灣大型機構的資訊系統委外程度，受到組織的「資產特用性」、「資產特用性與不確定性間的互動效果」、「資訊科技能力」、「高階主管涉入程度」以及「委外經驗」所影響。

Based upon Transaction Cost Theory (TCT), the r esearch suggests that the concept of transaction cost can be used to explain the phenomenon and problems of IS outsourcing. Accordingly, the research intends to develop a theory-based outsourcing model. Among the research issues of IS outsourcing, outsourcing decision is the most addressed one. That is, the business decision regarding whether to outsource part or all of IS functions to one or more third parties. Because of the importance of IS outsourcing decision, the research examine the affecting factors of IS outsourcing extent in the organizational level. The addressed factors include asset specificity, uncertainty, the measurement problem, the strategic importance of IT, IT capacity, fiscal impetus, innovation, top management involvement and outsourcing experience. Concerning the research method, this research conducts a large-scale survey by mailing questionnaires to the systematic sampling CIOs of large corporations in Taiwan. 576 questionnaires were distributed, yielding an effective response rate of 25.57%. The empirical results indicate that the IS outsourcing extent are influenced by asset specificity, the interaction effect of asset specificity and uncertainty, IT capacity, top management involvement, and outsourcing experience.