由於知識經濟時代的來臨，幾乎所有的商業技術都在改變。隨著資訊技術的日新月異，新科技的導入對企業產生莫大的衝擊，因此如何發展及培養高的資訊科技能力來提升組織整體績效，已成為實務界在推動企業電子化之過程中所關注的焦點。另一方面，企業也都希望藉由有效的實施資訊科技策略計畫，以創造競爭力，並達成組織轉型的目標。從相關的文獻可發現，已有學者專家從不同的角度探討企業的資訊科技能力，以及資訊科技能力對組織績效之影響的各項議題。然而彙整相關研究後，可以瞭解到這些研究大部份是從技術應用的角度，探討企業資訊科技能力的發展，或是以概念性架構為主，探討資訊科技策略的規劃。從資訊科技能力的觀點探討對資訊科技策略實施的影響，以及科技-組織-環境因素對資訊科技能力之影響的研究，仍然相當稀少。本研究綜合與歸納相關文獻之後，透過邏輯推理的方式，推導出研究模型與研究假說，並使用問卷調查法收集資料。
本研究主要以台灣一千大企業資訊部門主管做為問卷調查之對象，在資料分析方法上，採用結構方程模式，以驗證研究模型的適合度與研究假說的支持程度。調查結果顯示：(1)資訊科技能力對資訊科技策略實施有正向顯著的影響；(2)科技面的IT成熟度及IT基礎建設對群組層次的協同合作及知識分享能力有正向顯著的影響，並且對組織層次的系統發展及專案管理能力亦有正向顯著的影響；(3)組織面的IT人力資源對組織層次的系統發展能力及專案管理能力有正向顯著的影響，而高階主管支持度則對資訊科技能力有正向顯著的影響；(4)環境面的夥伴關係品質對組織層次的系統發展能力有正向顯著的影響，而競爭壓力則對個人層次的IS/IT領導能力、IT資源配置能力，以及組織層次的系統發展能力有正向顯著的影響。此研究結果與發現可提供企業在電子化年代下，作為發展資訊科技能力與資訊科技策略實施之重要參考。

Due to the advent of the knowledge economy era, almost all commercial technologies are changing.The ever-changing nature of information technology has shifted the focus of promoting e-business in the industry to the development and cultivation of IT capabilities and the enhancement of overall performance. In addition, companies hope to increase their competitiveness and achieve organizational transformation by effectively implementing IT strategies. Researchers have previously investigated IT capabilities of businesses and the influence various capabilities have on organizational performance. A compilation of existing research reveals that the majority of these studies discussed either the development of corporate IT capabilities from a technological perspective, or the formulation of IT strategies based on conceptual framework. Few studies have investigated the influence IT capabilities have on strategy implementation, or the impact of technology-organization-environment (TOE) factors on IT capabilities themselves.
After collating relevant literature, we derived the model and hypotheses of this study through logical reasoning, and collected data using questionnaires, which were distributed to the chief information officers (CIO) of the top 1,000 enterprises in Taiwan. We employed structural equation modeling (SEM) to measure the fitness of the model and test our hypotheses.
The results of the survey indicate the following. (1) IT capabilities exert positive and significant influence on the implementation of IT strategies. (2) From a technological perspective, IT maturity and IT infrastructure have a positive and significant influence on collaboration and knowledge sharing capabilities at the group level. IT maturity and IT infrastructure also have a positive and significant influence on system development and project management capabilities at the organization level. (3) From an organizational perspective, IT human resources have a positive and significant influence on system development and project management capabilities at the organization level. Furthermore, support from top management exerts a positive and significant influence on IT capabilities. (4) From an environment perspective, partnership quality has a positive and significant influence on system development capabilities at the organization level. Moreover, competitive pressure exerts a positive and significant influence on IS/IT leadership capabilities as well as IT resource allocation capabilities at the individual level. Competitive pressure also influences system development capabilities at the organization level. The findings of this study can provide e-businesses with references for developing IT capabilities and implementing IT strategies.

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