在預算緊縮、組織扁平化、以及高效率與高品質的資訊開發目標下，更有效的資源管理成為一個資訊開發重要議題。本研究是分析八個個案在開發資訊科技專案時，管理者如何能管理不同的資源以提升資訊專案的品質。研究發現，根據個案公司所面對的不同環境，所採用的資源管理方式也不一致。資訊科技廠商若擁有豐富的人力與高超的技術資源，將能持續提升其技術的能力，使資訊科技廠商長期掌握技術這項重要資源。而資訊部門雖然同樣必須掌握技術這項資源，但卻是希望藉由科技的資源改善人力資源不足、組織結構缺乏效率等資源缺乏的現象。
　　本研究藉由紮根理論的資料分析方法，去了解個案如何管理資源。研究結果將有三大貢獻：第一、在學術方面，我們運用了資源管理的角度與紮根理論的方法，有系統的描述與分析資訊專案的資源管理，包括了技術、人力、任務與組織結構，這四種資源的運用。第二、實務上，企業實作資訊系統開發時，可以根據本研究所提供的研究編碼，審查內部擁有的資源，識別專案中的任務、組織結構、人力、技術，四構面的資源所存在情形，進而分析其相關性不同的類別之間的關係。第三、企業可以根據本研究的發現，了解如何針對資源進行有效的管理。

When presented with financial shortages and operation of a horizontal organization to achieve the goal of efficient and high-quality information development, how to more effectively manage resources becomes a crucial topic. This study analyzed eight cases to investigate how administrators managed different resources to enhance the quality of projects when developing information technology (IT).The results showed that the case companies applied different resource management systems when addressing different environments. IT companies, with abundant human resources and first-rate technology, are able to continuously improve the capabilities of their technology as well as to dominate this crucial resource constantly. By contrast, information sectors, which require the use of the technology resource, employ technology to resolve resource deficiency, such as inadequate actor resources and inefficient structures.

This study applied the data analysis of grounded theory to investigate how the case companies managed their resources. The results yielded an academic and practical contribution. Regarding the academic contribution, we applied the viewpoint of resource management and grounded theory to systematically describe and analyze resource management in IT projects, including the use of the following four resources: technology, actor, task, and structure. Regarding the practical contribution, when developing information systems, enterprises should examine their internal resources on the basis of the research code determined by this study to identify the presence of the aforementioned four resources in their projects, and then analyze the correlations between different categories. Finally, enterprises could further their understanding of how to effectively manage their resources on the basis of the findings of this study.

第一章　緒論1
 第二章　文獻探討3
2.1	資源基礎理論3
2.2	資訊系統開發6
2.3	小結8
 第三章　研究方法9
3.1	樣本資料	9
3.2	訪談流程	11
3.3	紮根理論	12
3.4	信度與效度衡量16
 第四章　資料分析與結果18
4.1	資料分析	18
4.2	分析結果	22
4.3	研究發現	33
4.3.1	資源的相關性33
4.3.2	資訊科技廠商，創造企業價值36
4.3.3	資訊科技部門，改善企業效率40
 第五章　結論與建議42
5.1	結論與貢獻42
5.2	研究限制與未來研究方向43
 參考文獻44
 附錄50

 表目錄
表 1：資源基礎理論相關資源的定義彙整表4
表 2：資源基礎理論相關資源的特性彙整表5
表 3：資訊系統開發階段相關定義彙整表7
表 4：訪談對象分類表9
表 5：編碼統計表	18

 圖目錄
圖 1：個案一資源關聯示意圖23
圖 2：個案二資源關聯示意圖24
圖 3：個案三資源關聯示意圖25
圖 4：個案四資源關聯示意圖27
圖 5：個案五資源關聯示意圖28
圖 6：個案六資源關聯示意圖29
圖 7：個案七資源關聯示意圖30
圖 8：個案八資源關聯示意圖32

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