策略更新可幫助公司調整業務範疇或用以提升企業的競爭能力。因此策略校準及運用資訊系統來啟動組織轉型的議題吸引了學術界極大的重視與研究興趣。然而，如何設計資訊系統，使繼而能讓管理階層藉以駕馭組織朝著新的策略目標邁進，並且演化成管理控制系統(MCS)轉型等議題極為相關而且重要，可惜迄今尚鮮少被提出討論與研究。
為了彌補上述學術研究之落差與缺憾，本論文先以學者March及Smith(1995)所主張的資訊系統四大構面：架構、模型、方法與實例性等為討論策略更新議題的架構，提出了設計配適度的觀念並探論出其機制；同時並引用學者Simons(1994,1995)的管理控制系統為理論基礎，以演繹並說明資訊系統如何促使管理控制系統的轉型，最終且導致策略更新之驅動。
經過對一家臺灣電信公司做深入的個案研究後，本論文建議資訊系統的設計配適度應注意三個機制：內容配適度、結構配適度以及社會配適度；再以組織信仰系統、邊疆限制系統、診斷控制系統和互動控制系統等四個面向，深入地討論資訊系統不但會直接影響，同時也誘導了管理控制系統的轉型效果。這些牽涉到組織轉型的資訊系統設計，以及如何影響管理控制系統進而驅動策略更新的過程，都會在本論文中有深入的討論。

Strategic renewal helps firm to change the scope of its business or it competitive approach. In this circumstance, strategic alignment and IT-enabled organizational transformations are emphasized in a great deal of research. However, how IT designed to facilitate management for steering an organization toward its new strategic objectives and enabling management control systems (MCS) transformations have become relevant and important, yet underexplored.
To address these gaps, in studying strategic renewal, the purpose of this dissertation is to propose the concept of design fits and explores the mechanisms of design fits by using March and Smith’s four main IT artifacts: constructs, models, methods, and instantiations. Also, Simons’ MCS theory has been used as a theoretical profile to extend our understanding of how IT enables the transformation of MCSs, and, in turn, to drive strategic renewal.
Through an in-depth case study of a Taiwanese telecommunications company, this dissertation proposes three mechanisms of design fit including content fit, structural fit and social fit; the IT features, and their direct effects and induced effects to the transformation of MCS are also presented in terms of an organization’s belief systems, boundary systems, diagnostic control systems, and interactive control systems. The implications for the organizational IT design of these effects to MSC in firm’s strategic renewal process are discussed.

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