資訊系統外包是企業IT外包的主要業務之一，而過去研究大部分強調資訊系統外包對企業會造成哪些風險，以及企業可以使用何種管理方法來改善科技外包的表現，然而，文獻卻不曾提及外包表現是如何被改善。本研究使用針對資訊交換的治理方式來探討其對企業資訊系統外包特徵的影響，研究主要以資訊處理理論(information processing theory)中所包含的治理架構、關係治理及IT運作協調為理論背景，探討這三者如何影響企業資訊系統外包過程，並透過降低交易成本與增進外包靈活度，以達成外包目標。此外，本研究亦探討外包任務複雜度是否對治理機制管理外包之過程產生干擾效果。研究設計先採三個個案訪談，接著針對具有資訊系統外包經驗的人員做問卷調查，總共回收214份有效問卷。資料分析結果顯示，關係治理最能夠減少交易成本及提升外包靈活程度，而契約型的治理架構次之，IT的運作協調則對兩者無影響。另外，減少交易成本和提高靈活度皆可有助於滿足企業對於系統外包的期望，但若有較高的外包靈活程度，超越企業原先外包期望的機會也會較高。最後，本研究建議系統承包商能透過提高外包的靈活程度來超越企業原先的外包期望，提高顧客的忠誠度；對於有進行外包系統的企業，則建議簽訂完契約後，另輔以關係治理來提升系統外包的靈活度，以順利達成外包目的。

Information system outsourcing is one of the pillars in IT outsourcing. Most literatures studied the risks entailed in system outsourcing and the management approaches which could improve outsourcing performance; however, the academics never explained how outsourcing performance was improved. This study aims to explore how governance mechanisms improve outsourcing performance through outsourcing features. Developed on the theoretical background of information processing view proposing governance structure, relational governance, and IT coordination as governance mechanisms, this study explores how they achieve outsourcing goals by reducing transaction cost and raising outsourcing flexibility in system outsourcing features. The moderating effects of task complexity on the relation of governance mechanisms and outsourcing features are also explored. Three case studies were conducted and 214 valid questionnaires were collected from people with system outsourcing experience. The results indicate that the most effective method to improve outsourcing features is through relational governance, followed by governance structure; whereas, IT coordination shows no influence on outsourcing features. In addition, outsourcing features not only dominates firm’s goal achievement, but also facilitates firm’s goal expectations. This study suggests that system provider can elevate customer’s loyalty by improving outsourcing flexibility. Client is suggested to complement contracts with relational governance in order to successfully achieve outsourcing goals.

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