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研究生： 鄭秉豪
Cheng, Bing-Hao
論文名稱： IT Spending and Performance Indicators
IT Spending and Performance Indicators
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碩士在職專班
Institute of International Management (IIMBA--Master)(on the job class)
論文出版年： 2021
畢業學年度： 109
語文別： 英文
論文頁數： 44
中文關鍵詞： 資訊技術費用 、協調成本 、會計比率 、績效指標 、每股盈餘 、托賓Q比率 、資產報酬率 、股東權益報酬率
外文關鍵詞： IT spending, Co-ordination cost, Accounting ratios, Performance indicators, EPS, Tobin’s Q, ROA, ROE
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    • 在學術界有許多研究致力於資訊技術費用及公司績效指標之間的關係的探討。透過交易成本經濟學，這篇論文探討資訊技術費用及協調成本之間的關係，並透過統計分析，證明此一關係為真。此論文亦檢視「銷售量/資訊技術費用」、協調成本及作為績效指標使用的會計比率 (每股盈餘、托賓Q比率、資產報酬率、股東權益報酬率) 之間的關係。

    在論文中，我們使用了來自於Compustat及Information Week資料庫的670筆數據，並使用PLS路徑分析以進行觀察實驗及統計分析。經過研究，我們總結資訊技術費用及協調成本呈現負相關的關係，且協調成本亦對大多數績效指標有影響。然而，我們也看到有些我們所預測的關係並沒有被我們的觀察實驗所證實。此研究希望能證實並澄清這些因子之間的關係，且提供方向以供在未來作更進一步的研究。

    Many studies have been done previously to investigate the relationship between IT spending and firm performance indicators. In this study, through TCE (Transaction cost economics), we re-examine the relationship between IT spending and co-ordination cost and proved the relationship to be solid. Furthermore, we examine the relationships between sales/IT spending and co-ordination cost, to the accounting ratios serve as performance indicators (EPS, Tobin’s Q, ROA, ROE).

    During the study, dataset of 670 samples were combined from Compustat and Information Week, and analyzed through PLS path analysis. In the study, we conclude that a negative relationship between IT spending and co-ordination cost exists. Co-ordination cost also has effect on most performance indicators. However, we too see some relationships we predicted are not supported in our empirical analysis. This study hopes to prove and clarify the relationships between the factors stated and to provide direction for further study in the future.

    ABSTRACT I 摘要 II ACKNOWLEDGEMENTS III TABLE OF CONTENTS IV LIST OF TABLES VIII LIST OF FIGURES IX CHAPTER ONE INTRODUCTION 1 1.1 Research Background. 1 1.2 Research Motive. 4 1.3 Study Goal. 5 1.4 Thesis Structure. 6 CHAPTER TWO LITERATURE REVIEW 7 2.1 Theoretical Foundation. 7 2.1.1 Transaction Cost Economics and IT Spending. 7 2.1.2 Accounting Ratios Serve as Performance Indicators. 10 2.2 Construct Definition. 13 2.2.1 IT Spending. 13 2.2.2 Sales/IT Spending. 13 2.2.3 Co-ordination Cost. 14 2.2.4 EPS. 15 2.2.5 Tobin’s Q. 15 2.2.6 ROA. 15 2.2.7 ROE. 16 2.3 Hypothesis Development. 16 2.3.1 The Direct Relationship between “IT Spending” and “Co-ordination Cost”. 16 2.3.2 The Direct Relationship between “Sales/IT Spending” and “Co-ordination Cost”. 17 2.3.3 The Direct Relationship between “Co-ordination Cost” and EPS. 17 2.3.4 The Direct Relationship between “Co-ordination Cost” and Tobin’s Q. 18 2.3.5 The Direct Relationship between “Co-ordination Cost” and ROA. 18 2.3.6 The Direct Relationship between “Co-ordination Cost” and ROE. 18 2.3.7 Co-ordination Cost’s Effect of Mediation between “Sales/IT spending” and EPS. 18 2.3.8 Co-ordination Cost’s Effect of Mediation between “Sales/IT spending” and Tobin’s Q. 19 2.3.9 Co-ordination Cost’s Effect of Mediation between “Sales/IT spending” and ROA. 20 2.3.10 Co-ordination Cost’s Effect of Mediation between “Sales/IT spending” and ROE. 20 CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 22 3.1 Conceptual Model. 22 3.2 Data Collection. 23 3.3 Construct Measurement. 24 3.3.1 IT Spending. 25 3.3.2 Sales/IT Spending. 26 3.3.3 Co-ordination Cost. 26 3.3.4 EPS. 27 3.3.5 Tobin’s Q. 27 3.3.6 ROA. 28 3.3.7 ROE. 28 3.3.8 Control Variables. 28 3.4 Method of Analysis. 29 CHAPTER FOUR RESEARCH RESULTS 31 4.1 Descriptive Statistics. 31 4.2 PLS Path Analysis. 32 4.3 Mediating Effect Analysis. 33 4.4 Control Variables. 36 CHAPTER FIVE CONCLUSION AND SUGGESTIONS 37 5.1 Discussion on Research Findings. 37 5.2 Theoretical Implications. 39 5.3 Managerial Implications. 40 5.4 Limitations and Future Research. 41 REFERENCES 42

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