由於競爭市場的不確定性以及近年環境危機事件的發生，加劇供應鏈中斷的可能，因此供應鏈中的企業面臨如何調整內外部能力，以在負面事件出現時進行反應與恢復。IT技術的使用可以帶動資訊的傳遞及應用，藉由IT技術於供應鏈中的普及，強化供應鏈合作夥伴新知識的獲取及流程的控管，進而建立有效處理危機事件的能力，因此做好資源及能力的配置是企業必須注重的議題，而在探討供應鏈管理的相關理論中，「動態能力」逐漸被諸多學者所提出，動態能力是企業及供應鏈重新配置其資源與能力以減輕環境衝擊的一系列能力，其強調動態的能力調度，因此本研究以「動態能力理論」觀點探討供應鏈中IT能力對其吸收能力及流程合規性的影響，並且探究供應鏈的動態能力是否會影響其韌性的產生。
本研究之研究對象為天下雜誌2020年所評選出臺灣一千大製造業的營運、製造及生產管理部門主管，以郵寄問卷方式進行調查。研究結果顯示：(1) IT基礎設施對吸收能力及流程合規性皆有顯著且正向之關係；(2) IT同化對吸收能力及流程合規性皆有顯著且正向之關係；(3)吸收能力對供應鏈韌性之供應鏈敏捷性與供應鏈穩健性皆有顯著且正向之關係；(4)流程合規性對供應鏈韌性之供應鏈敏捷性與供應鏈穩健性皆有顯著且正向之關係。因此，本研究認為供應鏈中的企業可以透過使用IT技術與運用其所產生之資訊，增加對外界新知識與資訊的吸收，同時能提高對供應鏈主要流程的遵守，進而實現供應鏈韌性。

The uncertainty of the competitive market and the occurrence of environmental crises in recent years have aggravated the possibility of supply chain disruptions; therefore, enterprises in the supply chain have faced how to adjust their internal and external capabilities to react and recover from negativity events. An excellent allocation of resources and capabilities is an issue that enterprises must concentrate on theories related to supply chain management, "dynamic capability" is gradually proposed by many scholars. Therefore, this study investigates the impact of IT capability on the absorptive capacity and process compliance in supply chains from the viewpoint of "dynamic capability theory" and whether the dynamic capability of supply chain affects the generation of supply chain resilience.
The target population of this study was selected by CommonWealth magazine 2020 as the top 1,000 manufacturing operations, manufacturing, and production management executives in Taiwan. The survey was conducted by mail questionnaire. The results indicate that: (1) IT infrastructure on absorptive capacity and process compliance has a significant and positive impact. (2) IT assimilation on absorptive capacity and process compliance has a significant and positive impact. (3) Absorptive capacity on supply chain agility and supply chain robustness has a significant and positive impact. (4) Process compliance on supply chain agility and supply chain robustness has a significant and positive impact. This study suggests enterprises in the supply chain increase the absorption of new knowledge and information. Through the application of IT technology and the use of information generated from it, and improve compliance with the main processes of the supply chain to achieve supply chain resilience.

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