Although the government has actively advocating the concept of the ocean-state country promoting sustainable development of fishery resource, there still remains a lack of adequate fishery policy and human resource training program in coherence with the fishery industry. Taiwan¡¦s far sea fishery industry is the earliest pioneer expanding business scope globally. As a result, it shall have the keenest tendency toward digitization. On the contrary, no total-solution for digitization has been ever offered to the fishery industry. This is due to that MIS experts have no knowledge about fishery while fishery experts have no knowledge about Management Information System (MIS). This gap eventually leads to the failure in technology adaptation of fishery industry. This research is based on a strategic analysis study aiming at competitiveness of far sea fishery after digitalization. Six organization competencies are designed and constructed as the framework of the research, relevant information system are later incorporated into the strategic structure. In this industrial scale and case research, six organization competencies, which are competencies in strategy, information, logistic, quality control, and global logistic. It is hoped that the utilization of information system on fishing vessel can help improve the corporate competitiveness by grasping the market changes in time, enhancing corporate effectiveness, and maintaining stable productivity. Furthermore, four recommendations are generated for Company F¡¦s digitalization strategy: 1. Gradually adopt the e-information system according to the corporate digitalization plan to minimize the operation cost. 2. Using the employee needs within the company as the guideline, develop rapid response system and integrate the operation system in order to improve its competitiveness. 3. Fully utilize the science and technology to offset problems caused by lack of manpower. 4. A CEO¡¦s commitment, high-level executives¡¦ insistence, and general employees¡¦ common views are all definitely needed and shared in order to implementing the digitalization strategy. Last, this research proposed the concept of e-fisherman whose intangible assets are to apply the technology when fishing instead of fishing without technological support. An e-revolution definitely needs to be carried out in order to sustain the business and keep competitiveness.

平衡計分卡( Balanced Scorecard, BSC)是一項可以協助描述、並推動組織策略付諸實行的利器，關於描述組織之價值創造的四個構面模式，可以當成高階管理團隊彼此間討論企業發展方向與策略議題優先性的共同語言。至於有關策略性衡量指標，除了是四大構面的績效指標之外，也應被視為BSC內四個構面具有因果關係連結的目標、項目；Robert S. Kaplan和David P. Norton共同創造出一個關於此連結的通用表達方式，用來協助高階主管進行討論，並稱之為策略地圖。他們同時也證明了BSC所寄託的一個基本原則，那就是「如果您能夠衡量，就可以管理」 從實務經驗中大多數人都會認為管理資訊系統不僅協助企業管理工作，也是產出各種衡量數據的利器，因此本研」究希望透過分析已導入過BSC之個案公司，探討該公司由策略地圖所引導出來的各項策略性衡量指標的資訊需求，是否能夠在其管理資訊系統中獲得滿足？管理資訊系統的建置是否應該優先支援公司策略性目標？實際上探訪各行業導入BSC之狀況，發現普遍存在著「數據落差」。 本研究旨在建構一套能夠彌補「數據落差的資訊需求規劃模式，利用商業智慧(BI)工具擷取ERP、CRM、SCM、Workflow、KM、e-Learning等管理資訊系統之有效數據，進行資訊加工後，提供給BSC資訊系統，在數位儀表板上顯示，以協助隨時管控策略性衡量指標之達成狀況。本研究也將BSC導入程序及資訊系統整合作業加以制式化，整理成BSC導入專案進度表，供其它有意導入BSC之企業參考，本論文最後延伸說明BSC在協助組織變革管理、協助智慧資本之衡量、及審視資訊資本齊備程度等方面，都很有助益。 / Balanced Scorecard (BSC) is a powerful tool for describing and implementing an organization’s strategy. The four-perspective model of describing a value-creating organization can be regards as a language for executive teams to discuss the direction and priority of their strategic agenda. In terms of strategy measures, they do not only represent as the key performance indicators (KPIs) of four independent perspectives, but also regard as the cause-effect linkage of goals and items among the four perspectives of BSC. Robert S. Kaplan and David P. Norton created the expression model of the cause-effect linkage to assist the discussion process of executive teams. It is so called a strategy map. They both also demonstrated a fundamental principle underling the BSC; i.e. “If you can measure, you can manage it.” From an empirical perspective, people believe that management information systems (MISs) can help the efficiency and effectiveness of business administration as well as be the powerful tool of generating data for various performance measures. Therefore, by analyzing a case of a BSC roll-out enterprise, this research would like to address whether the data requirements of strategic measures generating from strategy maps are fulfilled by the data output from the MISs or not. Is it a necessity to support the strategic goals of an enterprise first in case of building MISs for an enterprise? After studying the status of roll-out BSC enterprises in different industries, it shows that there is a “KPI-data accuracy” issue between actual KPIs needed and the data resources from. The purpose of this research is to build a data requirement planning model to find out the “accurate data” by using a business intelligence (BI) tool to access the effective information from ERP, CRM, SCM, Workflow, KM, e-Learning; etc., and then to manipulate those data in order to output the BSC indicators for executive teams for monitoring the status achieved of BSC from the dashboard anytime. Moreover, the study also standardizes the BSC roll-out processes and the integration processes of MISs by summarizing into time tables of project management which can be regarded as a reference kit for enterprises intending to implement BSC in the future. Finally, the study also demonstrates the benefits of BSC in assisting change management of an organization, in evaluating the intellectual capital, and in measuring information capital readiness of an enterprise, etc.

銀行的利率風險管理是資產負債管理中相當重要的課題，尤其是隨著金融自由化與國際化的發展，同業市場競爭日漸激烈，使銀行利差縮小，獲利能力大不如前，因此如何管理利率風險，避免利率波動對銀行淨值與獲利能力的影響對銀行而言將更形重要。而資訊科技在企業的應用，已從以往輔助性的角色漸漸轉變為增加企業競爭優勢的策略武器。雖然我國金融業引進電腦科技於日常業務處理已有二十年了，但後檯管理作業仍以人工處理為主，如何利用管理資訊系統更有效率的提供相關訊息，已成為各銀行面臨的迫切課題。 　　然而國內雖有一些資產負債管理資訊系統相關的研究，唯對銀行利率風險管理方面的著墨並不深入；也有些關於銀行利率風險管理相關的文獻，但還沒有專門針對銀行利率風險管理結合管理資訊系統方面的探討。所以本文試圖由此方向出發，建立一銀行利率風險管理資訊系統架構，並運用實際銀行的資料於雛型系統上，發現利用銀行利率風險管理資訊系統，將可更有效率的提供相關訊息，並可將計算複雜、具技術性且專門的利率風險衡量方法及避險工具操作模型納入系統中，增加銀行利率風險管理的效率與效能。 / The interest rate risk management is a very important element in the bank Asset Liability Management(ALM). As the higher degree of deregulation and internationalization of financial environment, bank interest rate spread is compressed and the profit is decreased. Interest rate risk management becomes even more important for banks to maximize its net worth or total profit. The advance of information technology(IT) in business has become one of the most important strategic weapon to increase the business competitive edge. Although there have more than 20 years experience of IT on local financial institution, IT has seldom been used to the decision making levels. So, in the near future, how to apply management information systems(MIS) to help bank management has become a major concern. 　　In the past, the research on the bank asset liability management system was less emphasis on the application of MIS on the interest rate risk management. This paper provides a bank interest rate risk management system framework which can help the bank managers to assess the interest rate risk. Finally, a bank's historical data was used to evaluate the prototype system, and the result shows that the prototype system could improve the bank interest rate risk management.

Résumé Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ; Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ; Lacrampe, 1974 ; Leifer, 1988). Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ; Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel). Ce travail commence par la constitution d’une boîte à outils contenant toutes les notions de base à utiliser (théories organisationnelles, TI - technologies de l'information, réseaux informatiques et EDI – échange des données informatisées), conformément aux principes fondateurs du MIS basés sur trois disciplines : Computer, Management et Organization Sciences (Culman et Swanson, 1986). La grille de lecture de la littérature est inspirée par la taxonomie de Urbaczenski, Jessup and Wheeler (2002) qui propose quatre catégories de recherche : économique, organisationnelle, technique et autre. Cette revue de la littérature permettra de proposer un modèle de recherche d’impact des TI et de l’EDI basé sur le cadre de référence structuro - fonctionnaliste et élaboré selon les principes de la théorie des systèmes. Le modèle de recherche utilise une structure causale conçue suivant l’impératif technologique (Markus et Robey, 1988). Il vise à expliquer l'impact organisationnel des TI à travers la stratégie (Porter et Millar, 1985; Wiseman, 1985 ; Palvia, Palvia et Zigli, 1990) sur la conception des MIS / AIS et des structures organisationnelles dans les entreprises d’un pays sous développé (PSD). Ce modèle d’impact organisationnel teste les hypothèses proposées, à partir des données d’une observation longitudinale (1970 à 2002) de quatorze (14) entreprises de la République Démocratique du Congo. Les entreprises échantillonnées de façon non probabiliste en deux catégories sont observées à travers l'introduction de l'EDI dans le système d’information comptable. Les tests de structure des données et de fonctionnement du modèle établissent l’impact des TI sur les structures organisationnelles et parfois sur les systèmes d’information, mais avec des nuances d’atténuation et de contribution suivant la nature de l’environnement ou l’usage de la stratégie. La conclusion de cette étude propose un processus d’apprentissage aux managers congolais pour éviter les dysfonctionnements organisationnels lors de l’adoption d’une nouvelle TI. Elle pose aussi le problème de validité des structures causales utilisées dans les recherches pour analyser l’impact organisationnel des TI. Abstract EDI adoption’s analysis in Congolese firms : an organizational structure impact of IT This research aims to identify the impact of IT (information technology) on organizational structure transformation in the firms of an under developed country. The framework of the contingency theory generally associates "context, structure and performance" (Burns and Stalker, 1961; Woodward, 1965; Lawrence and Lorsch, 1967; Mintzberg, 1979). The model of impact of TI and EDI suggested by this research uses a reduced framework only based on links between technology (replaced by IT) and structure (Galbraith, 1972; Lacrampe, 1974; Leifer, 1988). Based on the original paradigm of MIS, our theoretical framework uses managerial, economic and organizational approaches of IT and EDI (Leavitt, 1968; Scott Morton, 1991). It uses the contingent theory of accounting management (Otley, 1980; Chapman, 1997) and of accounting information systems (AIS - Sutton, 1995; Maudlin and Ruchala, 1999; Baldwin and alii, 2000; Dunk, 2001) as empirical field (functional information system). This workshop begins with the constitution of a toolbox containing all basic concepts to use (organization theories, IT - information technologies, computer networks and EDI – electronic data interchange), in accordance with the original MIS paradigm founded on three disciplines: Computer, Management and Organization Sciences (Culman and Swanson, 1986, p. 298). Then, we draw a theoretical framework of analysis which begins with a literature review inspired by Urbaczenski, Jessup and Wheeler’s taxonomy (2002). This literature review will allow to proposing a research model of IT and EDI designed according to the functionalist framework and system theory principles. The model of research uses a causal structure conceived according to the technological imperative (Markus and Robey, 1988). It aims at explaining the organizational impact of IT through the strategy (Porter and Millar, 1985; Wiseman, 1985; Palvia, Palvia and Zigli, 1990) on the design of MIS / AIS and the organizational structures in the companies of an under developed country (UDC). This study tests the hypotheses of the organizational impact‘s model suggested, basing from the data of a longitudinal observation (1970 to 2002) of fourteen (14) Congolese firms. The companies sampled by convenience in two layers are observed through the introduction of EDI into the accounting information system. The tests of data structure and of operating model performed on the introduction of accounting EDI, confirm the impact of IT on the organizational structures and sometimes on the information systems - IS. That with nuances of attenuation and contribution according to the nature of the environment or the use of the strategy. The conclusion of this study proposes a process of training to the congolese managers to avoid the organizational dysfunctions during the adoption of new IT. It poses also the problem of validity of the causal structures used in research to analyze the organizational impact of IT.

Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).<p>\ / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished