公司經由併購可以迅速的達成企業的目標，例如加速擴張企業規模、橫跨多個市場；接收其他企業的關鍵技術（know-how）、產品和技能；或達到規模經濟。資訊科技整合是指兩個或多個公司的資訊系統、資訊科技基礎設施、資訊科技政策做整合，讓雙方更即時且便利的利用資訊系統取得資訊。本研究主要目的為探討公司在併購之後資訊科技整合的成功因素，透過過去併購和資訊科技相關文獻的分析並與台灣某電子零件通路商資訊長（CIO）的深度訪談，發現併購後資訊科技整合的成功因素有資訊科技因素的「資訊科技能力」、「資訊科技整合規劃」和「資訊科技與使用者的溝通」三個因素，以及組織因素的「資訊科技參與併購計畫的程度」和「高階管理人員的支持」兩個因素。若公司擁有強大的資訊科技能力、規劃完善的資訊科技整合流程以及公司的資訊科技與使用者有良好的的溝通、高階管理人員對資訊科技全力的支持，對併購後資訊科技整合成功有正面的影響，然而，資訊科技參與併購計畫的程度高低卻對併購後資訊科技整合成功的影響不大。過去許多文獻都建議公司做併購計畫的時候要考量彼此資訊科技整合的適合程度，本研究卻發現在變化快速與競爭激烈的電子零件通路商產業中，公司還是會以企業成長為最主要的考量，希望透過快速的併購方式來提升自己的競爭地位，等到併購協議達成之後才開始做組織的資訊科技整合，而公司的「資訊科技能力」可以彌補資訊科技參與併購計畫程度的不足，達到併購後資訊科技整合成功的目標。 / By way of merger and acquisition, the goal of enterprise can be quickly achieved by firms, such as rapid growing in firm’s size, increasing market shares, acquisition of know-how from other enterprises, products, skills or accomplishment of economy of scale. Integration of information technology refers to the combination of two or more companies’ information systems, IT infrastructures, and IT policies, which facilitates accessing to information from the systems more efficiently and conveniently to both sides. The purpose of this thesis is to illustrate the successful factors which may influence IT integration. With analyzing past literatures and an in-depth interview with a CIO of a distinguished IC component distributor in Taiwan, I realized that there are five factors playing critical roles in the integration of information technology including “IT competence”, “IT integration planning”, “Communication between IT and end-user”, “IT participation in merger planning”, and “Top management support”. If company owns strong IT capacities, perfect IT integration planning, good communication between IT and end-users, and full top management support, these factors will influence post-merger IT integration success in a positive manner. However, the degree of IT participation in merger planning has minor effect on post-merger IT integration success. Some researchers suggest that companies should take IT into consideration when they plan to conduct M&A, but this may not fit in the rapidly changing and intensely competing industry, such as IC component distributor. From their viewpoints, they often consider business growth the top priority. To acquire the competitive advantages, they would like to combine each other as soon as possible. IT integration will start until the merger contract is done. However, the capacity of powerful IT can be a complement to the lower degree of participation in merger planning. As a result, companies can also achieve the goal of successful IT integration.

就一個併購案而言，資訊科技的整合是最重要且複雜的任務之一。過去許多併購的研究著重於技術和組織的議題而忽略了如何去衡量資訊系統整合成功與否，然而現今的研究依舊鮮少著墨於併購後資訊系統整合的績效評估。不同的利害關係人對於併購後資訊系統的成功有所不同，衡量的標準從流程的強化到顧客的滿意度也有所差異。因此，本論文將利害關係人區分為執行長、資訊長、業務經理和顧客四種角色來探討。本研究的目標是欲從策略面和經營面檢驗資訊系統整合的成敗並以一個較廣的衡量方式追蹤資訊系統整合的成效。本研究使用兩階段的實證研究，第一階段以目前相關的文獻和研究發展出初步的衡量指標和研究發現;第二階段藉著訪談多名業界人士進行多個案分析，檢驗第一階段所提出的指標，接著發展出一完整且具備多利害關係人衡量指標的表格，此表格可清楚表現此四利害關係人衡量指標的優先順序。本研究發現，對執行長來說，達到企業綜效和提升市佔率是他的前二衡量指標;對資訊長來說，維持營運的持續性和統整所有資訊科技是他的前二衡量指標;對業務經理來說，維持營運的持續性和整合後資訊系統的彈性是他的前二衡量指標;對於顧客而言，則是營運的持續性和顧客自身資料的正確性。本研究亦發現於設計和規劃資訊系統的整合時，必須特別考量資訊系統的彈性和使用者介面，以提高整體資訊系統整合所帶來的效益。同時，對於企業來說，此時亦是個好契機做企業流程的再造和強化企業自身的競爭力，可以更積極的方式來實現資訊系統整合帶來的價值。希望本研究所提出的衡量指標能提供企業有效且一致的基準去評估併購後資訊系統整合成功與否。 / IT integration is one of the most critical and complex tasks in a merger-and-acquisition (M&A) project. Many studies on M&A have focused on the technological and organizational issues of information technologies (IT) integration but have left out the important base of what to measure for in the success of the integration. Existing research remains sparse in explaining the performance assessment of a post-merger IT integration. The success of post-merger IT integration can be viewed differently by different stakeholders—the CEOs, the CIOs, the business managers, and the customers of the merged companies—and thus standards used vary from process enhancement to customer satisfaction. The objective of this research is to examine the success of post-merger IT integration from both strategic and operational viewpoints and track the integration performance using a wide range of business measures. This study uses a two-phase empirical study. The first phase involves building preliminary indicators and findings by the related literatures and research. In the second phase, we use a multi-case method by interviewing the practitioners to develop a detailed table of stakeholders’ measurements. Finally, the table reveals that the top two measurements for CEOs are achieving synergies and increasing market share; for the CIOs, the top measurements are operational continuity and technology consolidation, for business managers the measurements are operational continuity and the flexibility of an integrated system, while for the customer the measurements are operational continuity and the accuracy of customer information. Moreover, this study also finds the importance of taking flexibility and user interface into consideration while planning and designing IT integration. For an enterprise, IT integration is also a good opportunity to reengineer business processes to enhance competitiveness. It is hoped that the resultant measurements can provide a consistent and useful benchmark for evaluating IT integration success after a business investment in an M&A project.

創新是否能有助於企業成長與績效提升從過去以來一直是各文獻致力於探討的議題，隨著近年來服務業在各國產值比重有明顯上升的趨勢，許多學者更開始把較無型、較屬於服務業的創新從創新中獨立出來，並稱之為「服務創新」。每家企業的服務創新程度都會隨著企業內部資源與外部環境因素的不同而有所差異，因此本研究將著重在探討企業內外部有哪些因素可能會影響企業發展服務創新，以及在發展服務創新後是否真的能對企業績效表現有著正面的影響。 本研究透過質化的方法對四家台灣的銀行進行深入的訪談，從訪談結果和過去文獻中找出許多影響企業服務創新的因素，這些因素可以被歸納為資源基礎理論所稱的資源，企業透過強化這些內外部的資源將將可在市場上獲得競爭優勢，進而獲得較多的利潤。歸納結果後本研究做出以下論述：就企業內部資源而言（１）企業策略、組織資源與企業網絡、企業風險忍受程度、領導、市場導向皆對企業發展服務創有正面的幫助。（２）資訊科技整合平台應用在銀行業對於服務創新的幫助並不大。（３）就外部因素而言，政府因素、競爭對手模仿創新的能力將不利於企業發展服務創新。（４）企業發展服務創新將可提升整體企業形象與客戶忠誠度，這些都會促使企業績效成長。 　　最後，本研究根據訪談結果與次級資料發現企業內部因素中的組織資源與企業網絡是目前台灣銀行業要發展服務創新致勝的重要關鍵。此外，就企業外部因素來說，台灣目前銀行業的外部環境是不是很有利於服務創新發展，銀行應與政府主管機關多溝通協調，以改善發展環境。 / Whether innovation can affect firm’s performance is an important issue from past literature review. Since service industry become higher share in GDP in many countries, Scholars has departed service innovation from innovation. Every firms have different service innovation level because of different inner and outside resources. Therefore, this research will emphasize on discussing what kind of factors might affect firm to develop service innovation, and whether service innovation can really contribute to firm’s performance. In this research I collect many factors which might affect firms to develop service innovation from deep interviews four banks in Taiwan and past literature review. With those factors, firms can create competitive advantage and earn more profit. And I sort out few proposition as below: (1) If one firm do well at Company Strategy , Network of organizations , Leadership , Risk Tolerance , Market Orientation, then it will develop service innovation better than others firms. (2) IT Integration is not an important factor for developing service innovation in Taiwan’s bank industry. (3) Government Regulation , Competitor Imitate will make disadvantage for developing service innovation. (4) Service innovation will lead better Company Image and Customer Loyalty. Finally, according to the result from interviews and secondary data, I find that Network of organizations is the most important element for bank to get advantage in service innovation. And banks should be more emphasize on reduce disadvantage from external factors.