資訊系統的引進為組織資訊化過程中最重要的策略議題，雖然組織引進資訊系統是屬計劃性的改變，但無法保證一定能成功，根據研究指出，企業界有35%至70%的技術引進是失敗的，可見其困難程度，一個整合性的資訊系統涉及許多構面，而這些構面之間具相互關聯性，因此，組織引進資訊系統時，不能單純地視為一個「技術」的引進，應以整體全方位的觀點來思考，將有助於組織成功地引進資訊系統。

本個案以銀行業為例，探討銀行業引進資訊系統的成敗關鍵構面，以及因資訊系統專案時程一再延宕，導致資訊部門上上下下對資訊系統上線品質產生諸多疑慮，擔心上線後所造成作業風險，並探討引進資訊系統卻無法上線的情況下，面對引進資訊系統進退兩難的抉擇？本個案之研究希望藉此實際案例於各情境發生之實務經驗與理論基礎的結合印證，提供組織在引進資訊系統時之參考。

本論文為哈佛式教學型態個案論文，包含個案本文與教學手冊兩部分，教學手冊針對個案案例進行討論，討論內容包括資訊系統服務廠商之決策、資訊系統的成敗關鍵因素、作業風險管理及承諾續擴等議題。

The introduction of information system had become the most important strategic agenda in informationized organization. Though organization adopt information system is a planned change, the success of adoption is not ensure. According to some research, 35% to 70% of business failed in adopt information technology. So, we can see the difficulties to organization. The integrated information had many factors involved. And these factors are mutual correlated. Therefore, when organization adopted information system, it would not treat as a “technique” adoption, it should think in omnibus view. This would provide help to organization in successful adoption of information system.

This case study takes bank as an example, and trying to probe the successful key factors in adopt information business. Also, the case will try to research the delay of information project, affect the confidence of information department in bank, and create the operation risk in system operation. The case also probe when new information system failed to operate, the dilemma choice of system adoption. The purpose of real case research is try to provide the proof of different situations and theories basis, and provide the decision support in adopting information system.

This essay is a Harvard business style of case study and research. It would express in case content and instruction manual two parts. The instruction manual will provide discussion instruction to the case. The discussion guideline agenda will include decision of information system service provider, critical factors of information system, operational risk management, and escalation of commitment.

一、中文部分
1、中華民國銀行公會，「作業風險管理分論及案例彙編」。
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3、李雲寧(2006)，「作業風險管理(ORM)及安全管理體系(SMS) 教材」，開南大學。
4、沈慶盈(2005)，「談社會福利機構如何成功運用資訊科技」，社區發展季刊。
5、林東清(2014)，「資訊管理e化企業的核心競爭能力(五版)」，智勝文化。
6、洪浩雲，吳錦波(2011)，「公部門資訊系統導入使用者抗拒之研究：以A單位系統為例」，淡江大學。
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9、詹翔霖(2010)，「風險溝通與管理」。
10、簡禎富(2005)，「決策分析與管理/全面決策品質提升之架構方法」，雙葉書廊，台北市。
11、羅新興，戚樹誠(1999)，「沉入成本與增額投資對承諾續擴之影響」，台灣大學。
二、英文部分
1、Arkes, H. R., & Blumer, C. (1985). The Psychology of sunk cost. Organizational Behavior and Human Decision Processes, 35(1), 124-140.
2、Brockner, J., & Rubin, J. Z.(1985), Entrapment in Escalating Conflicts: A Social Psychologyical Analysis, New York: Springer-Verlag.
3、Chip Heath(1995), “Escalation and De-escalation of Commitment in Response to Sunk Cost: The Role of April, pp.38-54.
4、Garland, H. (1990). Throwing good money after bad: the effect of sunk costs on the decision to escalate commitment to an on going project. Journal of Applied Psychology, 75(6), 728-731.
5、Garland, H., & Newport, S. (1991). Effects of absolute and relative sunk costs on the decision to persist with a course of action. Organizational Behavior and Human Decision Processes, 48(1), 55-69.
6、Kim, H. W., & Kankanhalli, A. (2009). Investigating user resistance to information systems implementation: A status quo bias perspective. MIS Quarterly, 33(3), 567-582.
7、Leavitt, H. J., “Applied Organizational Change Industry Structural Technological Humanistic Approaches,” in J.G. March (ed.) Handbook of Organizations, Rand McNally, Chicago, 1965, pp.1144~1170.
8、Staw, B. M. (1976). Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action. Organizational Behavior and Human Performance, 16(1), 27-44.
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10、Staw, B. M. & Ross, J.(1987), “Behavior in Escalation situation”, Research in Organizational Behavior, Vol.9, pp.39-78.
11、Szczurek, T. M. (1994) Champions Of Technological Change: How Organization Successfully Implement New Technology New York: Garland Publishing, Inc..
三、網站部分
1、iThome，http://www.ithome.com.tw/
2、MBA智庫百科 http://wiki.mbalib.com/zh-tw/
3、作業風險管理網站，http://www.yuantafutures.com.tw/
4、經理人網站，http://www.pm-mag.net/
5、維基百科 http://translate.google.com.tw/