摘要
研究IT控制能力与企业绩效的关系具有重要的理论意义及实践意义。本文选取北京、武汉、广州等地区的200家企业为调研样本,基于结构方程模型实证研究了IT控制基础能力、IT控制实施能力以及IT控制学习能力与企业绩效之间的关系。研究结果表明,IT控制能力与企业绩效之间是正相关关系,发展IT控制能力能有效提升企业绩效,IT控制能力各个要素之间具有相关关系,这证明了将IT控制能力定义为系统的正确性和科学性,IT控制能力所产生的企业绩效更多表现在非财务指标过程绩效和客户绩效上。
The study on the IT control capability of Enterprises and Performance is of great significance in theory and practice. This paper took the enterprises with high-level informationization from Beijing, Wuhan and Guangzhou areas as survey sample, and empirically studied the relationship between IT control infrastructure capability, IT control implementation capability and IT control adaptability capacity and the enterprise performance based on the Structural Equation Model（SEM）. The results show that： （1） IT control capability has a positive relationship with the enterprise performance, it contributes to the improvement of enterprise performance; （2） The correlation between IT control infrastructure and the IT implementation capability and the adaptability capacity is relatively high; （3）The performance of IT control capability shows mainly in the process and client oriented indicators rather than the financial indicators.
出处
《经济管理》
CSSCI
北大核心
2009年第8期151-157,共7页
Business and Management Journal ( BMJ )
