經濟危機不再是只影響到單一國家，地區甚至蔓延到全世界及對各個產業也造成不等程度的衝擊。資訊科技（Information technology，IT）投資對於企業的成本有改善的效果，這在許多文獻中有實證上的探討。在經濟因素的衝擊下，企業可藉由更積極的成本抑減方法取得利基。然而，在資源有限的前提下，公司在資訊相關支出的決策應該做出哪些調整，最適當的改善機會卻因不同產業而有所不同。有鑑於此，從歐債危機來看產業在資訊科技的投入，以及其後結果的影響，則是一個很好的切入點。本研究的探討角度為在歐債危機的影響下，以不同期間企業對IT投資變動以及企業的各種財務指標的關聯性做觀察。以及從不同財務指標的關聯性強度，來看IT支出在不同類型的產業中，是否存在差異性。
本研究主要以2011年至2014年美國地區之上巿公司為研究對象，資料來源為Compustat上巿公司的各年度財務報表以及Information Week資料庫各上巿公司各相對應年度的資訊科技支出。透過獨立及成對ｔ檢定，研究結果中發現不同產業的IT投入對於經營績效於歐債危機下有正向影響，也為企業營運創造了利益。

Economic crisis is not limited to one country or one region anymore, but spreads to other countries or other regions systematically, even worldwide. To confront economic headwinds, top manager of an organization has to find a cost-effective way to achieve the greatest benefit while resources are limited. In other words, top managers were struggled to decide the future direction of IT expenditure as previous projections are shall not be applicable during economic recession. Thus, a company’s reaction to economic fluctuations has continued to remain a topic of interest to top managers and the effect on firm performance derived from IT spending also needs to take into account the role of key contextual factors for academic alike.
The study sample comprise of major US companies across information-based product industries (IPI) and physical product industries (PPI) during 2011-2014. We examined the correlation between firm performance and IT expenditures in the context of a firm’s external element and highlight whether the company has proactively applied corresponding IT investment or not. The result indicated that the IPI and PPI firms react differently. Specifically, IT investment are value to the different type of industry and appears to have positive influence on its business financial performance before the period of European debt crisis.

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