基于企业能力理论的IT投资绩效贡献研究

被引:4
作者
王东清
罗新星
机构
[1] 中南大学商学院
关键词
IT投资; 企业能力; IT能力; 企业绩效;
D O I
10.19571/j.cnki.1000-2995.2010.02.017
中图分类号
F270.7 [企业现代化管理];
学科分类号
1201 ;
摘要
针对IT投资与企业绩效关系的模糊复杂性,选择IT应用管理视角探讨两者之间的关系。首先应用企业能力理论剖析了IT投资绩效形成的深层机理,引入IT能力与企业经营业绩增长之间的关系假设,进而采用来自上市公司的两配对样本进行对照研究对假设予以检验。非参数检验的结果显示,IT领先样本的ROA、ROS、OIA、OIS、OIE等收益类业绩变量要显著高于对照样本,而从反映成本控制水平的TOES和COGSS等变量在研究时窗的表现来看,IT领先样本要显著低于对照样本。这说明,IT投资转化为经营绩效是一个IT与组织其它相关资源和能力有效支持匹配即IT能力塑造的过程。
引用
收藏
页码:137 / 146+153 +153
页数:11
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