資訊科技應用於支援組織管理一直都是重要的議題，最近Gartner (2008)調查橫跨三十三個國家，二十三個產業，一千四百五十個企業的資訊高階主管(Chief Information Officer, CIO)關於二００八年的相關議題，結果顯示企業領導人期待資訊科技能夠創造企業真正的不同，而不只是提供一般性資訊科技的服務。同時，Gartner的調查也讓CIO們針對資訊科技投資的優先順序作排列，其結果顯示商業智慧系統、企業系統(包括：企業資源規劃系統（ERP）、客戶關係管理系統與供應鏈管理系統)高居前二名。
    有別於過去探討ERP的文獻皆以系統導入的關鍵成功因素為主，本研究主要探討國內三家企業三十二位資訊人員對ERP系統導入的經驗和主觀意識，使用Q-方法論，蒐集ERP系統導入的關鍵成功因素的文獻，發展出三十四句Q-敘述句，使用Q-分類將受測者分為三類，做更深入的探討，並依照文獻的蒐集，分別定義為官僚策略型、創新穩健型及支持支援型。
    官僚策略型講求效率、速度、品質，並且有清楚的責任、層級式的組織劃分；創新穩健型為一領先科技、創新的事業，以適合的變更管理及計畫以因應不同的挑戰和專案；支持支援型以服務為宗旨，客戶的滿意度是最大的追求目的，並強調組織內部團結合作。
    此分類結果反應了資訊人員對於ERP導入的成功因素有截然不同的觀點之外，也透露出在不同企業、不同的組織文化作風之下，可能會改變其對於某件事情的觀點，所以這三種不同類型的特色，可以代表該企業行事風格下的結果，以供類似的企業或是資訊人員作為參考。

Recently, Gartner (2008) has investigated 33 nations with 23 industries explored and 1450 CIOs interviewed totally. Results indicate leaders of business organizations expect IT can really create IT service substantially different from general ones. Meanwhile, Gartner’s investigation allows CIOs to prioritize IT investments. As results show, business intelligence system and enterprise systems (including ERP , CRM and SCM) occupy the first two places. 
    This research is quite different from past ERP lectures. This research mainly explores practical experience and subjective awareness for ERP system implementation among 32 IT operators from 3 local business organizations. This research is operated with the Q-methodology to gather scientific lectures about critical success factors of ERP system implementation. There are 34 Q-statements developed with testees divided into 3 categories through Q-sort for insightful exploration. 
    The bureaucracy strategic type emphasizes efficiency, speed and quality, together with organizational work division like clearly defined task duties and hierarchical structures. The stable-n-innovative type means the business organizations featured with leading technology and innovation suitable for changing management and plans in good response to different challenges and projects. The supportive type aims at providing available service with customers’ satisfaction viewed as the ultimate goal.  Also, internal consolidation and team work are also emphasized. 
    In addition to reflecting IT operators’ distinct opinions about critical success factors of ERP system implementation, the said classification results also reveal that there will be quite different opinions developed under different business organizations and organizational cultures. Therefore, these 3 types come with distinct characteristics with representative results reflecting various business operation styles.

目次

第一章	緒論　1
第一節 研究背景　1
第二節 研究動機與目的　3
第三節 研究範圍　4
第四節 研究限制　5
第五節 研究流程　6
第二章	文獻探討　8
第一節 企業資源規劃系統　8
第二節 企業資源規劃系統實施之關鍵成功因素　10
第三節 組織文化　19
一、 組織文化的定義　19
二、 組織文化的形成　21
三、 組織文化的分類　23
四、 資訊文化　26
五、 組織文化和資訊文化的關係　29
第三章	研究方法　32
第一節 Q-方法論概述　32
第二節 研究流程　36
第三節 測試工具與對象　37
一、 Q-敘述句　37
二、 Q-敘述句之發展　38
三、 測試對象　38
第四節 網站設計與施測　39
一、 Q-分類　39
二、 WebQ施測網　40
第五節 分析工具與過程　42
第四章	研究結果分析　47
第一節 資料分析　47
第二節 IT人員對ERP導入觀點之類型　51
第三節 IT人員對ERP導入觀點之分類　65
第四節 IT人員對ERP導入觀點之分類結果詮釋　70
第五章	結論與建議　76
第一節 研究結論　76
第二節 對學術界的貢獻　78
第三節 對實務界的貢獻　79
第四節 研究限制　79
第五節 未來研究方向　81
參考文獻　82
附錄　89


圖次

圖1 本研究流程　7
圖2 組織文化形成流程圖　23
圖3 資訊科技策略方格　28
圖4 組織文化和資訊文化關係圖　29
圖5 本研究流程　37
圖6 WebQ測試網畫面　40
圖7 評選結果　41
圖8 PQMethod主畫面　42
圖9 輸入Q-敘述句　43
圖10 輸入受測者評選結果　44
圖11 進行主成份分析　45


表次

表1 企業資源規劃系統實施成功關鍵因素文獻出現頻率分析　11
表2 企業資源規劃系統實施階段的最重要的五個因素　17
表3 組織文化定義彙整　19
表4 組織資訊文化關係分類　28
表5 Q-分類規則表　39
表6 因素負荷表　48
表7 因素相關係數表　49
表8 因素(I)最佳化排列　50
表9 因素(II)最佳化排列　50
表10 因素(III)最佳化排列　50
表11 因素(VI)最佳化排列　50
表12 類型一最重要及最不重要的Q-敘述句　52
表13 類型一Z-SCORES表　55
表14 類型二最重要及最不重要的Q-敘述句　56
表15 類型二Z-SCORES表　59
表16 類型三最重要及最不重要的Q-敘述句　60
表17 類型三Z-SCORES表　63
表18 類型四最重要及最不重要的Q-敘述句　64
表19 類型四Z-SCORES表　64
表20 類型一與其餘類型之敘述句差異表　71
表21 其餘類型與類型一差異敘述句之型內分數　71
表22 類型二與其餘類型之敘述句差異表　72
表23 其餘類型與類型二差異敘述句之型內分數　72
表24 類型三與其餘類型之敘述句差異表　74
表25 其餘類型與類型三差異敘述句之型內分數　74
表26 IT人員對ERP導入觀點之類型表　75
表27 各分類同意/不同意敘述句整理表　77

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