[논문]기업정보시스템의 특징들이 경영성과에 미치는 영향: 타이완 기업의 경우

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doi:10.14400/jdpm.2012.10.4.079

[국내논문] 기업정보시스템의 특징들이 경영성과에 미치는 영향: 타이완 기업의 경우
The Impact of Characteristics of Enterprise Information Systems on Business Performance: the cases of Taiwan companies 원문보기

디지털정책연구 = The Journal of digital policy & management, v.10 no.4, 2012년, pp.79 - 93

초록
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경영자와 연구자들은 경영성과에 대해 관심도 높고 이에 대해 인식하고 있지만, 성숙도나 하부조직 같은 기업정보시스템의 특징이 조직의 경영성과에 어떻게 그리고 어떤 요인들이 영향을 미치는지에 대한 연구는 아직 미비한 실정이다. 그래서 본 연구는 정보화수준, 경영환경, 정보시스템의 성숙도와 하부구조가 경영성과(재무적 경영성과와 비재무적 경영성과)에 어떤 영향을 미치는지를 알아보고자 대만의 136개 기업을 대상으로 실증분석을 실시하였다. 설문지 표본의 응답자들은 각각의 기업 경영성과업무와 관련된 부서에 근무하고 있는 사람들을 대상으로 하였다. 본 연구에는 구조방정식모델을 사용하여 연구 가설들을 검증하였다.

Abstract ▼ AI-Helper

Despite growing interest and attention from researchers and practitioners in management studies, empirical research has been limited on how factors that influence an organization's business performance are affected by certain characteristics of enterprise information systems (IS), such as maturity and infrastructure. This study reports on an empirical analysis of survey data to identify relationships among the informatization level, the business environment, and IS maturity and infrastructure related to business performance-based on financial and non-financial performance measurements-from the perspective of 136 Taiwan firms. The survey questionnaire respondents were drawn from individuals in each of these firms who were typically working in divisions related to business performance functions. Structural equation modeling was used to test the hypotheses that came from the research model in this study.

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문제 정의

, [63]). Thus, the main focus of this study is to gain an understanding of the key issues affecting both the financial and non-financial business performance from the perspectives of the business environment and the informatization level via characteristics of enterprise information systems, such as the level of maturity of the IS and the infrastructure of IS. This area has only rarely been investigated in previous studies.
Looking at environmental uncertainty in business, Duncan [18], Hayes [29], Aldrich [1], and Dess and Beard [16] found that environmental uncertainty was primarily defined by the dynamics within the business environment; that is, if the dynamics were heterogeneous, the environmental uncertainty could be high. Thus, this study will investigate how this perceived environmental uncertainty, along with other factors, affects business performance.
This study focused on certain perspectives of constructs and did not take into account other disciplines in each construct, limiting the breadth of these conclusions. Future study should consider a wider range of business performance, characteristics of EIS, business environment, and informatization disciplines, as they may show different relationships between constructs.

가설 설정

H1: The complexity level of the external business environment affects the maturity of IS as a positive effect.
H1-1: The complexity level of the external business environment affects the infrastructure of IS as a positive effect.
H2: The dynamic level of the external business environment affects the maturity of IS as a positive effect.
H2-1: The dynamic level of the external business environment affects the infrastructure of IS as a positive effect.
H3: The competitive level of the external business environment affects the maturity of IS as a positive effect.
H3-1: The competitive level of the external business environment affects the infrastructure of IS as a positive effect.
H4: The informatization plan level affects the maturity of IS as a positive effect.
H4-1: The informatization plan level affects the infrastructure of IS as a positive effect.
H5: The informatization effect level affects the maturity of IS as a positive effect.
H5-1: The informatization effect level affects the infrastructure of IS as a positive effect.
H6: The informatization utilization level affects the maturity of IS as a positive effect.
H6-1: The informatization utilization level affects the infrastructure of IS as a positive effect.
H7: The maturity of IS affects financial business performance as a positive effect.
H7-1: The maturity of IS affects non-financial business performance as a positive effect.
H8: The infrastructure of IS affects financial business performance as a positive effect.
H8-1: The infrastructure of IS affects non-financial business performance as a positive effect.

제안 방법

Therefore, in this study, the author suggests a new conceptual framework, based on reviews of previous scholarly literature, consisting of four key elements: (1) the external and internal business environments; (2) the informatization level; (3) characteristics of the information system, focusing on maturity of IS and infrastructure of IS; and (4) business performance. The method used was an online survey that was distributed and the data collected; data was analyzed by using the statistical packages SPSS and PLS.
However, the characteristics of IS in this study were divided into two key factors—the level of maturity of IS and the IS infrastructure.
Brandt and Hartmann [9] and Dess and Beard [16] also conducted studies to measure the external business environment. Their studies focused on three factors: level of complexity, dynamics, and competition.
This study has examined the effects of business environment (complexity, dynamics, and competition), informatization level (plan, effect, and utilization), and characteristics of enterprise information systems (maturity of IS and IS infrastructure) on business performance (financial and non-financial performance). The maturity of IS-business performance link has previously been identified only in some product and service contexts (Grover and Goslar, [24]; Guo and Wei, 2009; Gutierrez Vela et al.
This study has several limitations. First, the work was conducted using a short-term snapshot of research variables, and additional research efforts with longitudinal studies would give a clearer picture of how the business performance and the relationships among variables change over time.

대상 데이터

The questionnaire was addressed to the employee responsible for technology adoption and implementation within each organization. A total of approximately 200 surveys were sent out, and 156 of the surveys were returned. There were 136 usable responses from the 156 returned.

이론/모형

The first set of hypotheses in this study was created based on a modification of Ruohonen and Higgins' [51] work.
Reliability of items of a measuring instrument was verified using a Composite Scale Reliability Index (CSRI). Typically, based on Fornell and Larcker’s work [22], it is expressed to achieve strong internal consistency of measuring items if CSRI values are more than 0.
The sixteen hypotheses presented above were tested collectively using the structural equation modeling (SEM) approach (Bagozzi et al., [5]); testing of the hypotheses was also performed using SMARTPLS. The path significance of each hypothesized association in the research model, and the variance explained (R² value) by each path, was examined, and Fig.
Second, because the study collected the data for the independent and dependent variables from the same respondents, concerns about common method bias could arise (Woszczynski and Whitman, [58]), and the study conducted Harmon’s one-factor test (Podsakoff, MacKenzie, et al., [49}) to assess that risk.

성능/효과

The survey items were measured on a 7-point Likert-type scale, with 1 being “strongly disagree” and 7 being “strongly agree.
For the business performance measurement, financial performance in this study was predicted by the maturity of IS (β = 0.075, < 0.05) and IS infrastructure (β = 0.803, < 0.01), and these variables together explained 71% of the variance of financial performance for business performance (R2=0.71, coefficient of determination).
The results of this study provide support for the research model and for the hypotheses regarding the directional linkage among the model’s variables. The overall explanatory power of our research model had an R-square of 71% for financial business performance and an R-square of 63% for non-financial business performance. The finding of 72% for maturity of IS and 80% for IS infrastructure as they relate to financial and non-financial business performance suggests that the extended model is capable of explaining a relatively high proportion of variation of business performance.

후속연구

Further, this study conducted empirical analysis only in Taiwan, which means that the survey research did not target companies in other countries. To overcome these limitations, further studies should be expanded to other populations in order to strengthen the theoretical foundations.

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[국내논문] 기업정보시스템의 특징들이 경영성과에 미치는 영향: 타이완 기업의 경우
The Impact of Characteristics of Enterprise Information Systems on Business Performance: the cases of Taiwan companies 원문보기

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[국내논문] 기업정보시스템의 특징들이 경영성과에 미치는 영향: 타이완 기업의 경우 The Impact of Characteristics of Enterprise Information Systems on Business Performance: the cases of Taiwan companies 원문보기

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