IT治理主要是關注企業的IT投資是否與企業策略目標相一致，從而構築必要的核心競爭力。目前IT治理的成果中，發現缺乏一個能夠整合地呈現完整影響IT治理相關互動議題的研究模型。本研究將分為四個議題，以IT治理為中心，先從企業較為熟悉的IT管理角度出發，探討從IT管理到IT治理施行之間的影響關係，然後再推演到IT治理對IT績效間的影響脈絡。本研究首先探討IT管理到IT治理之間的影響關係(議題一)；再以治理的觀點，探討IT治理對IT績效間的影響脈絡(議題二)；接著再探討影響IT治理實務類別，與IT治理績效有何關係進行研究(議題三)；最後引入『IT治理成熟度』概念，透過學理推導與轉換計算出成熟程度，並進一步檢定關聯性後，彙整得出一整合式模式之命題(議題四)。本研究結果以實證方式分別驗證議題一到議題四內各構面的影響關係並獲得實證成果，此外在各議題與議題之間的關聯亦以實證得出相互關係之命題。最後彙整研究成果並勾勒出一易於企業瞭解IT治理與企業IT績效的整體脈絡，有助於企業能瞭解IT治理時各項議題之互動關係的模型命題，此將有助於後續研究以及幫助企業清楚瞭解IT治理在企業中的價值與策略定位。

IT management’s main aim is IT investment match corporate’s strategic target or not, then constructs the necessary core competencies. We found that current IT management achievements lack of a research model that shows an integrated complete influence on related interactive topics. There are four topics in our research and all based on IT governance. First begins with IT management perspective which cooperates are familiar with to investigate influence relationships from IT management to IT governance (topic one). Next is to deduct the sequence of influence from IT governance to IT performance (topic two). Continue to study the influences between practice categories of IT governance and IT governance performance (topic three). Finally introduce the concept of IT governance maturity. Through theoretical derivation and conversion, calculate the level of maturity. After further verify correlations, archive the proposition of an integrated model (topic four). The empirical result of this study is using empirical methods to verify influence relationships among constructs of topic one to topic four. Furthermore, verify correlations among each topic and achieve propositions of mutual relationships using empirical verification. In the end, we organize study results and outline comprehensive overall relationships in corporate IT governance and IT performance. This helps corporates to easy understand the interactions among each topic in IT governance. It also helps futuer researchers and help corporates clearly understand IT governance in corporate’s values and strategic positioning.

目錄
目錄	vi
表目錄	x
圖目錄	xiii
第一章 緒論	1
1.1 研究背景動機	1
1.2 研究問題與目的	5
1.3 研究內容與流程	9
第二章 文獻探討	13
2.1 IT管理	13
2.1.1 IT管理的定義	13
2.1.2 IT管理的範疇	13
2.1.3 IT管理與IT治理的關係	16
2.1.4 IT管理與IT治理的差異	19
2.2 IT治理	22
2.2.1 IT治理的由來與定義	22
2.2.2 IT治理的定位與範疇	27
2.2.3 公司管理與IT治理的關係	29
2.2.4 IT治理標準CobiT五大架構	30
2.2.5 CISR的IT治理架構	40
2.3 IT績效	41
2.3.1 績效衡量	41
2.3.2 IT績效的衡量	43
2.3.3 IT績效指標	43
2.3.4 平衡計分卡（Balanced Scorecard, BSC）	44
2.4 IT治理績效	53
2.4.1 IT治理績效的意涵	53
2.4.2 關鍵IT治理決策	53
2.4.3 IT治理原型	54
2.4.4 IT治理安排	57
2.4.5 IT治理機制	58
2.4.6 IT治理績效評估	59
2.5 IT治理成熟度	61
2.5.1 CobiT標準之IT治理成熟度	61
2.5.2 實務類別之IT治理成熟度	62
第三章 研究方法	64
3.1 研究架構	64
3.2 IT管理與IT治理關聯之研究設計	66
3.2.1 議題一研究架構	66
3.2.2 議題一研究假說	67
3.2.3 議題一研究對象與範圍	69
3.2.4 議題一問卷設計	70
3.2.5 議題一研究工具	72
3.3 IT治理與IT績效關聯之研究設計	73
3.3.1 議題二研究架構	73
3.3.2 議題二研究假說	74
3.3.3 議題二研究對象與範圍	75
3.3.4 議題二問卷設計	76
3.3.5 議題二研究工具	78
3.4 IT治理實務類別與IT治理績效關聯之研究設計	79
3.4.1 議題三研究架構	79
3.4.2 議題三研究假說	80
3.4.3 議題三研究對象與範圍	85
3.4.4 議題三問卷設計	86
3.4.5 議題三研究工具	86
3.5 IT治理整合式模式與推導設計	88
3.5.1 議題四整合模式串接與研究架構	88
3.5.2 議題四模型命題中IT治理成熟度概念的引入	89
3.5.3 議題四研究工具	90
第四章 研究結果與分析	91
4.1 IT管理與IT治理之研究結果	91
4.1.1 議題一背景資料敘述	91
4.1.2 議題一信度、效度與相關檢定	91
4.1.3 議題一假說驗證與結果	94
4.2 IT治理與IT績效之研究結果	97
4.2.1 議題二背景資料敘述	97
4.2.2 議題二信度、效度與相關檢定	103
4.2.3 議題二假說驗證與結果	105
4.3 IT治理實務類別與IT治理績效預測之研究結果	110
4.3.1 議題三背景資料敘述	110
4.3.2 議題三信度、效度與相關檢定	116
4.3.3 議題三假說驗證與結果	119
4.4 IT治理整合式模式之關聯命題研究結果	123
4.4.1 以IT治理成熟度串起命題之關聯	123
4.4.2 IT治理成熟度對IT績效與IT治理績效的影響	123
4.4.3 IT治理成熟度關聯之驗證	124
4.4.4 IT治理整合式模式之模型命題	127
第五章 討論	129
5.1 IT管理與IT治理的相關性	129
5.1.1 IT管理對IT治理推動的助益	129
5.1.2 IT治理在IT管理中的挑戰	131
5.2 IT治理對IT績效的助益	134
5.3 IT治理實務類別與IT治理績效的相關性	136
5.3.1台灣企業在IT治理安排的現況	136
5.3.2 IT治理實務類別對IT治理績效的助益	138
5.3.3 IT治理績效面臨的挑戰	140
5.4 IT治理整合式模型命題探討	143
5.4.1 IT治理成熟度概念引入之整合	143
5.4.2 IT治理整合式模型命題之助益	144
5.5 研究限制	146
第六章 結論與未來研究方向	147
6.1 結論	147
6.2 管理意涵	151
6.3 未來研究方向	156
第七章 參考文獻	157
附錄	170
附錄一 IT管理與IT治理之關聯問卷	170
附錄二 IT治理與IT績效關聯之研究問卷	176
附錄三 IT治理與IT治理績效關聯之研究問卷	183


表目錄
表2.1 IT治理與IT管理比較	18
表2.2 財務構面衡量指標	47
表2.3 顧客構面衡量指標	48
表2.4 內部流程衡量指標	50
表2.5 關鍵IT治理決策	54
表2.6 IT治理原型	55
表2.7 IT治理安排矩陣	58
表2.8 IT治理機制	58
表2.9 IT治理績效評估	59
表 3.1 議題一IT管理問卷構面來源與題數	71
表3.2 議題一IT治理問卷構面來源與題數	71
表3.3 IT治理程度分數級距	72
表3.4 議題二IT治理問卷構面來源與題數	77
表3.5 議題二IT績效問卷構面來源與題數	77
表3.6 IT治理實務類別問卷之構面及題數彙整表	86
表3.7 IT CobiT五大範疇與實務類別歸類表	90
表4.1 IT管理構面信度、相關分析、常態檢定與殘差檢定結果表	92
表4.2 IT管理與IT治理取樣適切性量數分析	93
表 4.3 議題一各題項因素負荷量分析	94
表4.4 IT管理6構面對IT治理程度的迴歸係數表	95
表4.5 IT管理對IT治理程度的迴歸係數表	96
表4.6 IT管理與IT治理研究假說驗證結果表	96
表4.7 議題二研究調查對象列表	97
表4.8 實施公司治理與IT治理的程度統計表	98
表4.9國內外IT治理狀況調查比較表	102
表4.10 IT治理與IT績效之問卷構面信度分析表	103
表4.11 IT治理與IT績效之取樣適切性量數分析	104
表4.12 議題二各題項因素負荷量分析	105
表4.13 H1~ H5之Pearson相關分析與顯著性	106
表4.14 議題二迴歸分析結果	106
表4.15 IT績效-描述性統計量	107
表4.16 IT績效-變異數同質性檢定	107
表4.17 IT績效-ANOVA	108
表4.18 IT績效-均等平均數的Robust 檢定	108
表4.19 IT治理與IT績效研究假說驗證結果表	109
表4.20 議題三受訪對象的公司人數	110
表4.21 議題三實施公司治理與IT治理的程度統計表	111
表4.22 議題三實施公司治理與IT治理之交叉比對	111
表4.23 台灣GP表現和他國比較	112
表4.24 CIO的權責和GP相關分析結果	113
表4.25 經營層參與IT治理程度和GP相關分析結果	114
表4.26 台灣企業的IT治理原型分布狀況	116
表4.27 IT治理與IT治理績效取樣適切性量數分析	117
表4.28 議題三各題項因素負荷量分析	118
表4.29 議題三回歸分析模式摘要表	119
表4.30 議題三回歸模式分析表	120
表4.31 議題三共線性統計量	121
表4.32 IT治理對IT治理績效的迴歸係數表	122
表4.33 IT治理實務類別與IT治理績效研究假說驗證結果表	122
表4.34 IT治理成熟度與IT績效回歸分析模式摘要表	125
表4.35 IT治理成熟度與IT績效回歸模式分析表	126
表4.36 IT治理績效與IT治理成熟度回歸分析模式摘要表	126
表4.37 IT治理績效與IT治理成熟度回歸模式分析表	126


圖目錄
圖1.1 研究流程	12
圖2.1 擴展式Thorp模型	15
圖2.2 IT治理與IT管理之間的關係	17
圖2.3 IT治理與IT管理的定位關係	19
圖2.4 IT治理與IT管理的差異	20
圖2.5 IT基礎措施管理、IT服務管理與IT治理之關係圖	21
圖2.6公司治理與IT治理模型	24
圖2.7 IT活動與目標間的交互關係	26
圖2.8 IT治理之程序	27
圖2.9 IT治理之主要範圍	29
圖2.10 公司治理和IT治理關係	30
圖2.11 IT治理架構	31
圖2.12 CobiT管理、控制、調整、監督模型	35
圖2.13 CobiT立方體	36
圖2.14 CobiT整體架構	39
圖2.15 CISR的IT治理設計架構	40
圖2.16 平衡計分卡聯結企業願景、策略與行動	46
圖2.17 顧客構面之核心衡量圖	48
圖2.18 顧客價值衡量圖	49
圖2.19 內部流程價值鏈圖	50
圖2.20 學習與成長構面衡量圖	51
圖3.1 研究架構	65
圖3.2 議題一研究架構	67
圖3.3 議題二研究架構	73
圖3.4 議題三研究架構	79
圖3.5模型命題推導研究架構	89
圖4.1 IT衍生價值	98
圖4.2 高階主管認同IT重要性	99
圖4.3 導入IT治理最大障礙與限制	100
圖4.4 主導者參與IT治理的程度	100
圖4.5 IT治理進度與績效成長現況	101
圖 4.6 IT治理整合式模式之模型命題	128
圖5.1 台灣績效前3位的治理安排狀況	138

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