A Performance Indicator of IT Investment Study

• Main Author: 游秉翰
• Other Authors: 諶家蘭
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/39946443582252088563

碩士 === 國立政治大學 === 會計研究所 === 96 === In recent years, organizations have invested heavily in information technology to support their work processes. Therefore, how to evaluate and assess the return on IT investment becomes a critical issue for IT managers again. This study strives to develop the dimensions and indicators of IT investment so as to help organizations to assess their IT investment. In addition, through case studies and questionnaire investigations, this study investigates the IT investment status in information electronic and financial service industries that provides reference for other organizations. Finally, this study tries to find out how to increase organizational competitive advantages by IT investment in these two industries. The results suggest that the contribution of IT investment in information electronic industry comes from strategy contribution, reducing cost, and process efficiency. In the meantime, the financial service industry emphasize innovative products and services, reducing cost, process efficiency, and supplier/customer relationship when it comes to the issue about performances of IT investment. As a result, in the situation where the organization resources are limited, the main goal for IT managers is to help organizations become more competitive by controlling the imperative indicators of IT investment.