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研究生： 白波光
DIAGNE, PIERRE-BABACAR
論文名稱： Determinants of Information Technology Expenses and theirs Inferences on Future Firm Performance and Firm Size
Determinants of Information Technology Expenses and theirs Inferences on Future Firm Performance and Firm Size
指導教授： 陳正忠
Chen, Jeng-Chung
學位類別： 碩士
Master
系所名稱： 管理學院 - 國際經營管理研究所
Institute of International Management
論文出版年： 2014
畢業學年度： 103
語文別： 英文
論文頁數： 83
中文關鍵詞： 信息技術方面的投資 、產業環境 、財務績效 、企業規模 、IT支出的分佈
外文關鍵詞： Information technology investment, Industry environment, Financial performance, Firm size, IT expenses distribution
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    • 雖然以前的研究已經討論了環境因素的影響;包括行業狀況，目前使用的公司業績和行業的IT技術，IT上的支出。我們決定測試這個的影響，並將其鏈接到未來公司業績和企業規模之間的關係。加入這個最後一個變量是獨一無二的。此外，我們能夠獲得一個唯一的數據庫，使我們獲得目前公司的IT支出。本研究開發和測試的概念框架，測試（1）環境因素對IT支出的影響，（2）的IT支出未來公司業績;（3）IT支出在企業規模。根據二手資料集，結果表明該框架的某些關係的支持。值得注意的是，調查結果是自動化IT的戰略角色與IT支出存在正相關關係。本作是與IT開支和企業規模之間的正相關關係鏈接。我們還發現，集中度指數和IT支出之間的關係。此外，我們發現營業利潤之間的關係，IT支出和債務比率和IT支出。

    Although prior research had addressed the influences of contextual factors; including industry environment, current firm performance and industry IT technology used, on IT spending. We decide to test this influences and link them to the relation with future firm performance and firm size. Adding this last variable is unique. Moreover we had access to a unique database, which make us access to current firm IT spending. This study develops and tests a conceptual framework which tests (1) contextual factors impact on IT spending, (2) IT spending on future firm performance, (3) IT spending on firm size. Based on secondary data set, the results show support for some relationships of this framework. Notably, the findings are automate IT strategic role has a positive relationship with IT spending. This as to be link with the positive relationship between IT spending and firm size. We also find relationship between concentration index and IT spending. Moreover, we find a relationship between operating profit and IT spending and debt ratio and IT spending.

    ABSTRACT I ACKNOWLEDGEMENTS II TABLE OF CONTENTS III LIST OF TABLES VI LIST OF FIGURES VIII CHAPTER ONE INTRODUCTION 1 1.1 Research Background. 1 1.2 Research Motivation. 5 1.3 Research Objectives. 6 1.4 Research Procedure. 6 1.5 Research Structure. 7 CHAPTER TWO LITERATURE REVIEW 9 2.1 Theoretical Background. 9 2.1.1 Business Strategic Value of IT. 9 2.1.2 Contextual Factors Leading to IT Spending. 12 2.2 Hypothesis Development. 17 2.2.1 The Relationship between Industry Environmental Context and IT Expenses. 17 2.2.2 The Relationship between Current Firm Performance and IT Expenses and its Distribution. 19 2.2.3 The Relationship between Industry Technology Integration and IT Expenses and its Distribution. 21 2.2.4 The Relationship between IT Expenses and Allocation and Future Firm Performance. 23 2.2.5 The Relationship between IT Expenses and Allocation and Firm Size. 23 CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 25 3.1 Research Design and Sample Selection. 25 3.2 Research Model. 28 3.3 Definition and Measurement of Variables. 30 3.3.1 Independent Variable. 30 3.3.2 Mediator Variable IT Budget Level and Its Distribution. 34 3.3.3 Dependent Variable. 36 3.3.4 Control Variables. 39 3.4 Statistical Analysis. 41 3.4.1 Cross Sectional Regression Model. 41 3.4.2 Akaike Information Criterion. 42 3.4.3 Ordinary Least Square. 42 3.4.4 Model Fitness. 42 CHAPTER FOUR RESEARCH RESULTS 44 4.1 Data Collection. 44 4.2 Correlation Coefficient Analysis. 47 4.3 Model Fit. 52 4.3.1 Autocorrelation. 52 4.3.2 Heteroscedasticity Test. 52 4.4 Hypothesis Analysis. 54 4.4.1 The Relation between Industry Environmental, Current Firm Performance, Industry Technology Integration and IT, Hardware, Software and Services Spending. 55 4.4.2 The Relation between IT, Hardware, Software and Services Spending and Future Operating Margin and Future Operating Return on Asset. 59 4.4.3 The Relation between IT, Hardware, Software and Services Spending and Firm Size. 66 4.4.4 Contextual Factors Impact on IT Spending and Its Distribution. 69 CHAPTER FIVE CONCLUSION AND SUGGESTIONS 71 5.1 Discussion of Research Findings. 71 5.2 Managerial Implication. 76 5.3 Theoretical Implication. 77 5.4 Limitations and Future Research. 78 REFERENCES 80

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