<p>Sedan IT-bubblan sprack 2002 har marknaden nu börjat återhämta sig. Allt fler mindre organisationer investerar i IT igen. Detta gör att IT-konsulterna blir mer eftertraktade på marknaden. I takt med att IT-konsulternas ökade arbete och ökningen av de mindre företagens investeringar, ökar vikten av IT-konsulternas råd angående kommunikation, ansvarsfördelning och samordning som förmedlas till de små och medelstora företagen under investerings processen.</p><p>Samtidigt presenterar dagens litteratur en mix av olika rekommendationer för hur organisationer bör hantera olika roller och dess ansvarsfördelning. Dessa teoretiska rekommendationer är både tydligt –och otydligt uttryckta av diverse författare. På grund av denna teoretiska kunskap, de små –och medelstora företagens (SME) ökade entreprenad av IT och vikten av en klar ansvarsfördelning vid IT-investeringar, har syftet med denna studie varit att undersöka vilka råd dagens IT-konsulter ger till SME i relation till de teoretiska riktlinjerna. Studien har sedan genomförts ur ett konsultperspektiv.</p><p>Genom detta syfte har metoden för att samla in data varit personliga semistandardiserade intervjuer med 12 olika IT-konsulter i Jönköpings län riktade mot SME. För att vi skulle kunna utvinna en djup förståelse för dessa konsulters syn på roller och ansvarsfördelning har vi använt oss av en kvalitativ metod. Dessutom har vi haft en utforskande och jämförande ansats genom vår granskning av studie området och vår jämförelse av roller och ansvarsfördelning som först mellan alla IT-konsulter och sedan mellan IT-konsulternas kategoriserade synsätt och de identifierare teoretiska synsätten.</p><p>En faktor som påverkar studiens tillvägagångssätt är den teoretiska studie som gjorts kring ämnet roller och ansvar vid IT-investeringar av Granehäll et al. (2005). Dessa författare presenterar tre olika teoretiska synsätt av roller och ansvarsfördelning vid applikationsinvesteringar. Vi fann dessa synsätt vara i behov av att kompletteras för att bli fullständiga och anpassade för små –och medelstora företag. Detta utgav grunden för den teoretiska del i denna studie och påverkat strukturen och presentationen av de teoretiska data som här presenteras.</p><p>Efter en presentation av ytterligare teori om roller och ansvar och en utökning av de tidigare fastställda teoretiska synsätten, kunde vi i denna studie identifiera tre nya teoretiska synsätt fokuserade på roller och ansvar vid applikationsinvesteringar</p><p>Den empirisk data som vi fått fram under studien av de olika medverkade IT-konsulterna presenteras var för sig. Detta har gjorts för att ökad förståelse och underlättad läsning.</p><p>Under studien av roller och ansvar i applikationsinvesteringar och IT-konsulternas synsätt på roller och ansvar i SME applikationsinvesteringar har vi kommit fram till att teorins rekommendationer riktar sig mot företag i allmänhet, då oftast mot större företag, vilket gör att teorins rekommendationer till viss del skiljer sig från IT-konsulternas syn på roller och ansvarsfördelning. Vi såg även att IT-konsulterna presenterar olika råd angående roller och ansvar. Vi har därför haft möjlighet att kategorisera dessa olika råd till tre synsätt med olika fokus.</p> / <p>As the market now has begun to recover from the IT-crash in 2002, many smaller organisations are now starting to invest in IT again. This makes the IT-consultants more wanted on the market. In proportion to the increasing work of the IT-consultants and the increasing SME investments, the IT-consultants advices becomes more important regarding communication, responsibilities and collaboration, given to the Small and Medium sized Enter-prises (SME) in the time of their investment process.</p><p>At the same time the theory presents a mix of recommendations for how roles and responsibility should be managed within the general organisation. These recommendations are clearly and vague expressed by different authors. Given this theoretical knowledge, the SME’s increasing outsourcing of IT-management and the importance of a clear structure of responsibilities in IT-investments, has the purpose of this study been to investigate in the advices the IT-consultants are communicating to SME in relation to the theoretical rec-ommendations. The study has then been accomplished through a consultant’s perspective.</p><p>Due to the purpose this study has been accomplished by face-to-face semi-standardised interviews with 12 IT-consultants within the County of Jönköping directed towards SME in application investments. Given that we wanted to gain a deep understanding of these IT-consultants recommendations on roles and responsibilities we therefore used a qualitative method. Furthermore, we also used an explorative effort due to our purpose to scrutinise the research area and a comparative effort when comparing the IT-consultants views with each other and then comparing the categorised IT-consultants views to the theoretical views identified in this study.</p><p>One factor influencing the mode of procedure is the theoretical study of roles and responsibilities made by Granehäll, Karlström and Uyanik (2005). These authors present three different views of roles and responsibilities in application investments. We found these views necessary to be further developed. This became the foundation of the theoretical data of roles and responsibilities in this study, setting the structure of the presentation of theoreti-cal data.</p><p>After presenting the additional theory and adding it to the all ready known views, we were in this study able to identify three new theoretical views on roles and responsibilities fo-cused on different roles.</p><p>The empirical data, established during this study, expressed by each participative IT-consultant is presented separately. This has been done to increase understanding and to facilitate the reading.</p><p>During this study on roles and responsibilities in application investments and the IT-consultants view on roles and responsibilities in SME application investments we found that the theory is directed to organisations in general, with an undertone that specifies the direction towards larger organisations, causing the theory to recommend different roles of responsibilities than the IT-consultants actually are practising. The IT-consultants we found to present different advice regarding roles and responsibilities. We have therefore been able to categorise these different advices into three different views with different focus.</p>

Os benefícios que a Tecnologia da Informação (TI) tem trazido à sociedade e às organizações vem aumentado ao longo do tempo. A TI tem se desenvolvido com uma rapidez muito grande, prometendo ganhos de eficiência e aumentos na produtividade das empresas. Nos últimos anos, inúmeras organizações têm investido altas quantias em TI, independentemente do setor em que atuam. Dentro deste contexto, observa-se que o setor bancário tem se destacado, pois os recursos destinados para investimentos em TI crescem em ritmo acelerado. Entretanto, a falta de boas medidas quantitativas para mensurar o impacto destes investimentos na produtividade dificulta sua comprovação. Desta forma, fazem-se necessários estudos que apliquem métodos de análise temporal dos investimentos em TI, já que este tipo de investimento não apresenta resultado imediato. Buscando sanar esta lacuna, este trabalho utilizou a metodologia Análise Envoltória de Dados (DEA), que visa analisar eficiência de instituições homogêneas de forma relativa. A partir desta técnica, buscou-se analisar o efeito das variações dos investimentos em TI de um ano para outro nas variações da eficiência relativa dessas instituições em até quatro períodos seguintes ao investimento, visando identificar uma possível regularidade cíclica. Utilizou-se um banco de dados contendo treze anos de informações contábeis de 260 bancos em atuação no Brasil. Dentre as principais conclusões obtidas a partir do teste de diferenças de média, destaca-se que os aumentos dos Investimentos em TI de um ano para outro não são traduzidos em aumentos de eficiência no ano seguinte à sua realização, em nenhum dos três momentos de conversão estudados. Analisadas as defasagens temporais das variações das eficiências em dois, três e quatro anos após o incremento dos Investimentos em TI, percebeu-se que no momento de Conversão II, este foi traduzido em eficiência ao transformar Ativos em Receitas Líquidas. Já na Conversão Global, o período para reverter de forma direta, a variação dos investimentos em TI em variação de eficiência relativa, é de dois anos. A Conversão I, que representa a capacidade do banco ser competitivo, ao transformar Despesas em Ativos, não apresentou significância nos intervalos de tempo analisados no estudo. / The benefits brought by Information Technology (IT) to the society and to organizations have increased over time. IT has been developed very quickly, promising companies’ increases in efficiency and productivity. Lately, many organizations have invested great sums in IT, regardless of the sector in which they operate. Within this context, the banking sector has gain a prominent position, since its resources in IT investments grow at an accelerated rhythm. However, the lack of good quantitative measures to mensurate the impact of these investments on productivity complicates its evidence. Thus, studies that apply temporal analysis methods of IT investments become necessary, since this type of investment does not show immediate results. Trying to heal this gap, this study has used the Data Envelopment Analysis (DEA) methodology which aims to analyze the efficiency of homogeneous institutions in a relative way. With this technique, the effect of the variation in IT spending from one year to another in the variations of relative efficiency of these institutions has been analyzed up to four periods following the investment, in order to identify a possible cyclical regularity. A database containing thirteen years of accounting information from 260 banks in operation in Brazil was used. Among the main results from the mean differences test, deserves attention the fact that in none of the three stages of conversion studied increases in IT investments from one year to another are translated into increases in efficiency in the years following its implementation. Analyzed the temporal discrepancies of the changes in efficiencies in two, three and four years after the increase of IT investments, it was noticed that at the time of Conversion II, this has been translated into efficiency to transform Assets in Revenues. However, in the Global Conversion the period to directly reverse the variation in IT investments in variation of relative efficiency is two years. Representing the bank's ability to be competitive, Conversion I showed no significance when Expenses were turns into Assets in the time intervals analyzed in this study.

Os benefícios que a Tecnologia da Informação (TI) tem trazido à sociedade e às organizações vem aumentado ao longo do tempo. A TI tem se desenvolvido com uma rapidez muito grande, prometendo ganhos de eficiência e aumentos na produtividade das empresas. Nos últimos anos, inúmeras organizações têm investido altas quantias em TI, independentemente do setor em que atuam. Dentro deste contexto, observa-se que o setor bancário tem se destacado, pois os recursos destinados para investimentos em TI crescem em ritmo acelerado. Entretanto, a falta de boas medidas quantitativas para mensurar o impacto destes investimentos na produtividade dificulta sua comprovação. Desta forma, fazem-se necessários estudos que apliquem métodos de análise temporal dos investimentos em TI, já que este tipo de investimento não apresenta resultado imediato. Buscando sanar esta lacuna, este trabalho utilizou a metodologia Análise Envoltória de Dados (DEA), que visa analisar eficiência de instituições homogêneas de forma relativa. A partir desta técnica, buscou-se analisar o efeito das variações dos investimentos em TI de um ano para outro nas variações da eficiência relativa dessas instituições em até quatro períodos seguintes ao investimento, visando identificar uma possível regularidade cíclica. Utilizou-se um banco de dados contendo treze anos de informações contábeis de 260 bancos em atuação no Brasil. Dentre as principais conclusões obtidas a partir do teste de diferenças de média, destaca-se que os aumentos dos Investimentos em TI de um ano para outro não são traduzidos em aumentos de eficiência no ano seguinte à sua realização, em nenhum dos três momentos de conversão estudados. Analisadas as defasagens temporais das variações das eficiências em dois, três e quatro anos após o incremento dos Investimentos em TI, percebeu-se que no momento de Conversão II, este foi traduzido em eficiência ao transformar Ativos em Receitas Líquidas. Já na Conversão Global, o período para reverter de forma direta, a variação dos investimentos em TI em variação de eficiência relativa, é de dois anos. A Conversão I, que representa a capacidade do banco ser competitivo, ao transformar Despesas em Ativos, não apresentou significância nos intervalos de tempo analisados no estudo. / The benefits brought by Information Technology (IT) to the society and to organizations have increased over time. IT has been developed very quickly, promising companies’ increases in efficiency and productivity. Lately, many organizations have invested great sums in IT, regardless of the sector in which they operate. Within this context, the banking sector has gain a prominent position, since its resources in IT investments grow at an accelerated rhythm. However, the lack of good quantitative measures to mensurate the impact of these investments on productivity complicates its evidence. Thus, studies that apply temporal analysis methods of IT investments become necessary, since this type of investment does not show immediate results. Trying to heal this gap, this study has used the Data Envelopment Analysis (DEA) methodology which aims to analyze the efficiency of homogeneous institutions in a relative way. With this technique, the effect of the variation in IT spending from one year to another in the variations of relative efficiency of these institutions has been analyzed up to four periods following the investment, in order to identify a possible cyclical regularity. A database containing thirteen years of accounting information from 260 banks in operation in Brazil was used. Among the main results from the mean differences test, deserves attention the fact that in none of the three stages of conversion studied increases in IT investments from one year to another are translated into increases in efficiency in the years following its implementation. Analyzed the temporal discrepancies of the changes in efficiencies in two, three and four years after the increase of IT investments, it was noticed that at the time of Conversion II, this has been translated into efficiency to transform Assets in Revenues. However, in the Global Conversion the period to directly reverse the variation in IT investments in variation of relative efficiency is two years. Representing the bank's ability to be competitive, Conversion I showed no significance when Expenses were turns into Assets in the time intervals analyzed in this study.

Os benefícios que a Tecnologia da Informação (TI) tem trazido à sociedade e às organizações vem aumentado ao longo do tempo. A TI tem se desenvolvido com uma rapidez muito grande, prometendo ganhos de eficiência e aumentos na produtividade das empresas. Nos últimos anos, inúmeras organizações têm investido altas quantias em TI, independentemente do setor em que atuam. Dentro deste contexto, observa-se que o setor bancário tem se destacado, pois os recursos destinados para investimentos em TI crescem em ritmo acelerado. Entretanto, a falta de boas medidas quantitativas para mensurar o impacto destes investimentos na produtividade dificulta sua comprovação. Desta forma, fazem-se necessários estudos que apliquem métodos de análise temporal dos investimentos em TI, já que este tipo de investimento não apresenta resultado imediato. Buscando sanar esta lacuna, este trabalho utilizou a metodologia Análise Envoltória de Dados (DEA), que visa analisar eficiência de instituições homogêneas de forma relativa. A partir desta técnica, buscou-se analisar o efeito das variações dos investimentos em TI de um ano para outro nas variações da eficiência relativa dessas instituições em até quatro períodos seguintes ao investimento, visando identificar uma possível regularidade cíclica. Utilizou-se um banco de dados contendo treze anos de informações contábeis de 260 bancos em atuação no Brasil. Dentre as principais conclusões obtidas a partir do teste de diferenças de média, destaca-se que os aumentos dos Investimentos em TI de um ano para outro não são traduzidos em aumentos de eficiência no ano seguinte à sua realização, em nenhum dos três momentos de conversão estudados. Analisadas as defasagens temporais das variações das eficiências em dois, três e quatro anos após o incremento dos Investimentos em TI, percebeu-se que no momento de Conversão II, este foi traduzido em eficiência ao transformar Ativos em Receitas Líquidas. Já na Conversão Global, o período para reverter de forma direta, a variação dos investimentos em TI em variação de eficiência relativa, é de dois anos. A Conversão I, que representa a capacidade do banco ser competitivo, ao transformar Despesas em Ativos, não apresentou significância nos intervalos de tempo analisados no estudo. / The benefits brought by Information Technology (IT) to the society and to organizations have increased over time. IT has been developed very quickly, promising companies’ increases in efficiency and productivity. Lately, many organizations have invested great sums in IT, regardless of the sector in which they operate. Within this context, the banking sector has gain a prominent position, since its resources in IT investments grow at an accelerated rhythm. However, the lack of good quantitative measures to mensurate the impact of these investments on productivity complicates its evidence. Thus, studies that apply temporal analysis methods of IT investments become necessary, since this type of investment does not show immediate results. Trying to heal this gap, this study has used the Data Envelopment Analysis (DEA) methodology which aims to analyze the efficiency of homogeneous institutions in a relative way. With this technique, the effect of the variation in IT spending from one year to another in the variations of relative efficiency of these institutions has been analyzed up to four periods following the investment, in order to identify a possible cyclical regularity. A database containing thirteen years of accounting information from 260 banks in operation in Brazil was used. Among the main results from the mean differences test, deserves attention the fact that in none of the three stages of conversion studied increases in IT investments from one year to another are translated into increases in efficiency in the years following its implementation. Analyzed the temporal discrepancies of the changes in efficiencies in two, three and four years after the increase of IT investments, it was noticed that at the time of Conversion II, this has been translated into efficiency to transform Assets in Revenues. However, in the Global Conversion the period to directly reverse the variation in IT investments in variation of relative efficiency is two years. Representing the bank's ability to be competitive, Conversion I showed no significance when Expenses were turns into Assets in the time intervals analyzed in this study.

Verksamheter idag bör identifiera ansvarsroller som innehar klart definierade ansvarsområden igenom hela utvecklingsprocessen, för att kunna hantera den ständigt föränderliga miljön IT-utvecklingen framkallar. I den här studien behandlas teoretiskt hur olika författare ser på ansvarsroller och ansvarsfördelning vid IT-investeringar. Därför har syftet med den här uppsatsen varit att identifiera, beskriva och jämföra olika teoretiska aspekter för ansvarsfördelning vid ITinvesteringar. Studien har fokuserat på applikationsinvesteringar men även infrastrukturinvesteringar berörs då författare specifikt tar upp detta i sin syn på ITinvesteringar. Studien är gjord med en kvalitativ metod och en explorativ, komparativ och konceptuellt analytisk ansats. För att ge läsaren en inledande bild av studieområdet har förhållandet mellan IS-arkitekturer, arkitekturfilosofier och ansvarsförhållanden beskrivits. Vi visar också hur ansvarsroller och ansvarsområden har förändrats över åren. I litteraturstudien har ansvarsroller och deras ansvarsområden enligt olika författares åsikter föreställts. Därefter följer en analys där identifierade roller från litteraturstudien har utmynnat i tre huvudroller; företagsledningen, IT-avdelningen och operativ ledning. Utifrån detta har sedan fyra synsätt utformats, där dessa huvudroller och deras ansvarsområden presenteras. Synsätten har skapats utifrån skillnader i författarnas åsikter angående ansvarsroller och ansvarsområden vid IT-investeringar. I vår slutsats har de största skillnaderna i synsätten identifierats. Dessa skillnader fokuserar på vem som är ansvarig för vad och vilka samarbeten som förekommer. Vi har även i denna litteraturstudie noterat att få av de medverkande författarna hanterar skillnader ansvarsroller och ansvarsområden vid olika typer av IT-investeringar. Detta har bland annat resulterat i att vi identifierat behovet av vidare studier av olika typer av IT-investeringar där synen på ansvar jämförs. En empirisk studie kan vara ett intressant komplement till denna studie, där denna studiens identifierade synsätt kan värderas och diskuteras. / The constantly changing environment, caused by the quick IT-development, affects today’s organizations and increases the importance of identifying roles of responsibility and clear areas of responsibilities for each role through the whole development process. This research paper has theoretically discussed how different authors look upon identification of roles of responsibilities and the assignment of responsibilities. The purpose of this report has therefore been to identify, describe and compare different theoretical aspects for assignment of responsibilities for IT-investments. This report focused on application investments but also infrastructural investments is mentioned since it is included in the researched theories. The report is written by a qualitative method with an explorative, a comparative, and conceptual analytical approach from a general point of view. In order to introduce the study area and increase the readers’ understanding a description of the relationship between IS-architectures, architecture philosophies and assignment responsibilities has been made. The report also gives a short presentation of the history roles of responsibility and their areas of responsibility. In section 4 in this report, the study of literature, the different authors’ theories of roles responsibility and areas of responsibilities are presented. In the following analysis three main roles and their areas of responsibilities are identified. Based upon the study literature, four approaches have been formulated where these main roles and their areas responsibilities are represented. The approaches have been created based upon differences in the authors’ opinions regarding assignment of responsibilities for IT-investments. In the conclusion the main differences of the approaches are presented. These differences focus on the roles and their responsibilities and the collaboration between different roles. In this research paper we noticed that not many of the authors separate the responsibility differences for different IT-investments in the study. One way to conduct further studies in this research area is to study the assignment of responsibilities for different IT-investments. An empirical study of how roles and responsibilities is managed by businesses today would also be a good way to conduct further studies. An empirical study would help estimate and discuss our identified approaches.

The evolution of the airport business is demonstrated by airports that are adopting new business strategies and commercial models, which allow them to be, for example, service providers instead of real-estate managers, with the focus on cost reduction and increasing non-aeronautical (commercial) revenues. Information technology (IT) can be used by airports to achieve their business goals, such as enhancing performance by delivering cost reductions and generating additional revenue streams. Airports operate in an increasingly competitive and dynamic market, with the aim of attracting a larger share of hub traffic from neighbouring airports. Therefore, financial and operational performance will be key elements for airlines when choosing a new airport destination. The research shows that airports are more focused on passenger satisfaction, resulting in airport performance indicators that have the passenger at its operational core and performance targets (e.g. Airport Service Quality passenger satisfaction survey). IT plays an important role in increasing airport performance through the automation of processes such as the deployment of common-use check-in desks and self-service check-in kiosks. Studies of other industries have shown evidence that IT impacts firm performance, but there have been few studies related to the airport industry. Thus, the aim of this research is to assess the relationship between IT and airport performance, and it proposes a conceptual framework to assess the relationship between IT and airport performance by drawing from studies in other industries. Two methodologies were used in this research, the first one was the case study, and the second one was the online survey. The case studies consisted of 16 faceto- face interviews with senior staff representing two airports in Asia, one airport in Australia, and one airport in Europe. The case studies result show that there is a relationship between IT and airport performance ... [cont.].

The aim of the final thesis Methods for IT investment evaluation and decision making is to verify relationship between strategy of the company its Enterprise Architecture and IT investments evaluation. To achieve the aim of the thesis is necessary to define the term of Enterprise Architecture and its relationship with IT Project Portfolio Management. The literature retrieval which follows after is focused on calculation of IT investment profitability and return. The calculation is very difficult due to intangible benefits which are one of the common goals of IT investments. The customer satisfaction, improve of the current business process or employees satisfaction are one of the examples of the intangible benefits. Cost/Benefit analysis is one of the methods depicted for calculation of the intangible benefits. Methods for decision support as Analytic Hierarchy Process are highlighted as the significant instrument. The risk analysis and simulation of the risk in IT investments decision making are also mentioned but according to the scope of thesis just very briefly. Major methods are used on the model example of the evaluation and decision making process to demonstrate the whole theoretical part of the thesis. The biggest added value of the final thesis is the deep analysis of the relationship between strategy of the company its Enterprise Architecture and IT investment evaluation. Entire final thesis should be used as the fundament for IT investment evaluation and decision making framework.

Information technology (IT) investment decision makers are required to process large volumes of complex data. An existing body of knowledge relevant to IT portfolio management (PfM), decision analysis, visual comprehension of large volumes of information, and IT investment decision making suggest Multi-Criteria Decision Making (MCDM) and hypervariate display techniques can reduce cognitive load and improve decision confidence in IT PfM decisions. This dissertation investigates improving the decision confidence by reducing cognitive burden of the decision maker through greater comprehension of relevant decision information. Decision makers from across the federal government were presented with actual federal IT portfolio project lifecycle costs and durations using hypervariate displays to better comprehend IT portfolio information more quickly and make more confident decisions. Other information economics attributes were randomized for IT portfolio projects to generate Balanced Scorecard (BSC) values to support MCDM decision aids focused on IT investment alignment with specific business objectives and constraints. Both quantitative and qualitative measures of participant comprehension, confidence, and efficiency were measured to assess hypervariate display treatment and then MCDM decision aid treatment effectiveness. Morae Recorder Autopilot guided participants through scenario tasks and collected study data without researcher intervention for analysis using Morae Manager. Results showed improved comprehension and decision confidence using hypervariate displays of federal IT portfolio information over the standard displays. Both quantitative and qualitative data showed significant differences in accomplishment of assigned IT portfolio management tasks and increased confidence in decisions. MCDM techniques, incorporating IT BSC, Monte Carlo simulation, and optimization algorithms to provide cost, value, and risk optimized portfolios improved decision making efficiency. Participants did not find improved quality and reduced uncertainty from optimized IT portfolio information. However, on average participants were satisfied and confident with the portfolio optimizations. Improved and efficient methods of delivering and visualizing IT portfolio information can reduce decision maker cognitive load, improve comprehension efficiency, and improve decision making confidence. Study results contribute to knowledge in the area of comprehension and decision making cognitive processes, and demonstrate important linkages between Human-Computer Interaction (HCI) and Decision Support Systems (DSS) to support IT PfM decision making.

Made available in DSpace on 2016-04-25T18:39:34Z (GMT). No. of bitstreams: 1 Tomio Ogassavara.pdf: 943190 bytes, checksum: 559c3e282d74eb3a6c608ba1cf10e073 (MD5) Previous issue date: 2010-10-21 / Due to the economies and markets globalization, the information technology has increased its participation in all areas of business, creating new challenges for business management. On this context the controller responsible for providing and managing the information systems control and performance evaluation of the company needs to increase his participation on investment management of information technology. IT Governance has become well known, especially after Sarbanes-Oxley law has been implemented by organizations in order to gain better IT control management and attend demands from control´s organizations. This study aims to verify how the controller evaluates and manages IT investments, as well as his uses IT governance structure outlined in VAL IT. The research methodology used was qualitative research and exploratory-descriptive type. The data collections were used questionnaires and interviews. In questionnaire was used the Maturity Model. The research was conducted in European conglomerate business located in Mercosur operating on segments like plastics, chemicals and pharmaceuticals. The literature revision procedures applied in this study used literature research, documents, materials published in books, magazines, specialized dictionaries, theses, dissertations and internet / Com a globalização das economias e mercados, a tecnologia da informação vem aumentado a sua participação em todas as áreas de negócios, criando novos desafios para os gestores das empresas. Neste contexto a Controladoria responsável pelo fornecimento e gestão dos sistemas de informações de controle e avaliação de desempenho da empresa precisa participar cada vez mais da gestão dos investimentos da tecnologia da informação das organizações. A Governança de TI que se tornou mais conhecida, principalmente após a Lei Sarbanes-Oxley, tem sido implementada por organizações que buscam obter melhor controle de gestão em TI, além de atender os órgãos de controle. Este estudo tem como objetivo verificar como a controladoria analisa e faz gestão dos investimentos em TI, bem como se faz uso da estrutura de governança de TI preconizadas no VAL IT. A metodologia da pesquisa utilizada foi a qualitativa e o tipo de pesquisa exploratório-descritiva. Para a coleta de dados foram utilizados questionário e entrevistas. No questionário utilizou-se o Modelo de Maturidade. A pesquisa foi efetuada em um conglomerado empresarial europeu atuante no Mercosul com participação no segmento plástico, químico e farmacêutico. Foi efetuada também uma revisão da literatura e se deu por meio de pesquisa bibliográfica, documental, materiais publicados em livros, revistas, dicionários especializados, teses, dissertações e em meio eletrônico

隨著資訊科技的技術進步一日千里，資訊科技在企業營運的過程中扮演著越來越重要的角色，企業對資訊科技軟體、硬體的投資支出在近幾年內亦以驚人的速度成長。然而，資訊科技是否能為企業帶來實質的效益，過去的研究存在相當不一致的看法：部分研究的結果肯定資訊科技對組織的貢獻，但也有部分研究顯示資訊科技未能為企業的生產力或財務績效帶來正面的幫助，甚至還有負面的影響，因而有「資訊科技的生產力弔詭」(IT productivity paradox)之說出現。 　　本研究為求對資訊科技的效益有更深入、更全面的瞭解，以282家台灣上市公司為研究對象，從生產力變動、生產效率以及財務績效這三個不同的觀點，探討資訊科技對企業所能產生的效益。 　　一、資訊科技對企業生產力變動的影響 　　此部分研究以生產經濟學中的Cobb-Douglas生產函數為理論基礎，將資訊科技投資視為企業生產投入要素之一，探討其對企業生產力變動是否具有正向的影響。研究結果發現：資訊科技投資不論對企業產出變動、或者單位勞動成本生產力之變動，均具有顯著正向的影響。 　　二、資訊科技對企業生產效率的影響 　　此部分研究分為兩階段：首先以資料包絡分析法(DEA)計算樣本企業之相對技術效率，再以Tobit迴歸模型探討資訊科技與資訊人員密度對企業技術效率是否具有正向的影響。研究結果發現：資訊科技投資與資訊人員密度，二者對企業的生產效率均具有顯著正向的影響。 　　吾人取樣本公司次年之資料計算其次年之相對技術效率，並進行實證研究。發現資訊科技投資對次年的生產效率亦具有顯著正向的影響，顯示資訊科技投資對企業之生產效率，其影響力將可持續一年以上。 　　三、資訊科技對企業財務績效的影響 　　此部分研究係以迴歸模型，探討資訊科技投資與資訊人員密度對企業之資產報酬率、淨值報酬率及常續性利益率等三項財務績效指標的影響。研究結果發現：資訊科技投資與資訊人員密度，二者對企業之各項財務績效指標均具有顯著正向的影響。 　　吾人以次年之財務績效指標資料進行實證研究，發現資訊科技投資對企業次年之資產報酬率、常續性利益率仍然具有顯著正向的影響，對淨值報酬率則無顯著影響，此結果顯示資訊科技投資對企業之財務績效，具有持續一年以上之影響力。 　　歸納以上所述，本研究發現：資訊科技投資與資訊人員之密度對企業之生產力變動、生產效率及財務績效均有顯著正向的影響，且資訊科技投資能對企業持續發揮一年以上之效益。 　　此外，吾人在敏感性分析中以149家台灣的上櫃公司為研究對象，發現多數假說在上櫃公司群組中均未能獲得支持，與上市公司群組之實證結果存在極大的差異。其原因可能為資訊科技投資具有規模效應，必須達一定之規模方能發揮效果；亦有可能因為上櫃公司之組織成熟度、生產設備完備程度均相對不足，導致無法使資訊科技投資發揮其應有之功能。惟此現象真正的原因，仍有待未來研究者之深入探討。 / This study examines the impacts of information technology (IT) investment on firm's productivity growth, production efficiency and financial performances. Cobb-Douglas production function is used to examine whether IT has positive contribution on firm's productivity growth. The study uses Data Envelopment Analysis (DEA) to calculate firm's production efficiency. Then we use Tobit regression to test the relationship between IT investment and production efficiency. Finally, a set of financial performance indicators, which includes return on asset (ROA), return on equity (ROE) and return on sales (ROS), is chosen to examine the impact of IT investment on firm's financial performances. The sample includes 282 listed companies in Taiwan. The result shows that IT investment is positively related to firm's productivity growth, production efficiency and financial performance. The benefit can remain longer than one year. 　　The sensitivity analysis uses 149 OTC companies as samples to test the relationship between IT investment and business performances. It is found that most of the relationships existing in the listed companies group are not significant in the OTC companies group. Maybe there exists scale effect or learning effect in IT application field, which makes the result so different. It needs further studies to distinguish the real reason.