先前研究多認為資訊科技與組織間的調準關係為動態且持續進行的過程，但卻少有研究針對該現象提出可供分析的理論架構。延伸自資源基礎理論之動態能力觀點強調：在變動環境下，組織必須持續地重組資源，才能維持策略競爭優勢。因此，本研究引用動態能力觀點，分析台灣半導體產業兩家IC封裝廠商企業生命週期的各個發展階段，藉以瞭解企業如何培養所需的資訊科技能力，整合及重組資訊科技資源，以達到策略調準目標。
研究結果發現：明確的「意圖策略調準」，有助於發展IT能力與資源；企業資訊科技調準歷程當中，企業所培養及累積的IT動態能力，確實影響「實質策略調準」成果。資訊部門主要依據IT資源轉換程序發展所需的IT能力，而且IT策略與IT能力發展受既有資源與資源支援不足所造成的「路徑依賴」現象所影響。於每個企業發展階段，資訊部門的任務計劃，在企業重大變革所造成的挑戰下，既為前期所累積的資源所支持，同時也被資源的僵固性所限制。有效學習以整合資源，或是爭取額外的資源以支持間斷性的重組活動，則可以降低「路徑依賴」的負面效應。另外，研究中也發現：資訊科技能力具有共通性、相互替代性等特質。該特質形成「殊途同歸」的現象：具有不同IT資源與IT能力的企業，仍可獲致相近企業資訊科技調準結果。

Many prior studies suggest that alignment between business and information technology is a dynamic and continuous process, but few of them provide theoretical analytic frameworks for this phenomenon. Extended from resource-based view, dynamic capabilities perspective focuses on the process of resource reconfiguration to sustain competitive advantages in a velocity environment. Thus, in this study we take dynamic capabilities perspective to analyze the business life-cycle stages of two IC package companies in semiconductor industry of Taiwan. The purpose of this study is to explore a company how to develop information technology (IT) capabilities to integrate and reconfigure IT resources, and reach the goal of strategic alignment.
The results indicate that: explicit ‘intended alignment’ deeply assists in developing IT capabilities and resources, and the IT capabilities, which are built and accumulated during business-IT alignment processes influence the achievement of ‘implemented alignment’. IT departments mainly develop required IT capabilities based on the procedures of resource transformation. In addition, both IT strategy and IT capabilities are limited by ‘path dependence’ -- phenomenon caused by existed resource and insufficient support. The mission of IT department in each business life-cycle stage, which is challenged by momentous organization changes, is advocated by accumulative resources and is also restrained by rigidity of resource. Effective learning for resource integration and applying additional resource on disruptive transformation could mitigate path dependence effects. The results also depict the properties of IT capabilities: commonalities and substitution. They form the phenomenon of equifinality: different companies are able to develop similar business-IT alignment results based on different IT resources and capabilities through varied paths.

一、 緒論 1
1.1 研究背景與動機 2
1.2 研究目的 6
1.3 研究程序 8
1.4 章節架構 10
二、文獻探討 11
2.1 企業資訊科技調準 11
2.1.1 配適、調適與調準 12
2.1.2 企業資訊科技調準理論模型 19
2.1.3 企業資訊科技調準歷程 26
2.2 IT資源與資訊科技架構 28
2.2.1 資源基礎觀點 28
2.2.2 資訊科技資產 30
2.2.3 資訊科技架構 32
2.3 資訊科技能力與動態能力觀點 37
2.3.1 資訊科技能力 37
2.3.2 動態能力觀點 42
2.3.3 資訊科技能力發展歷程 49
三、研究方法與研究設計 56
3.1 研究取向與研究策略 56
3.1.1 研究取向 56
3.1.2 研究策略 60
3.2 研究架構 63
3.3 研究程序 67
3.4 研究設計 69
3.4.1 分析層次 69
3.4.2 個案選擇 71
3.4.3 資料蒐集 72
3.4.4 研究設計品質 76
四、個案描述與�藒{分析 79
4.1 個案一 80
4.1.1 公司沿革與組織概況 80
4.1.2 企業資訊科技調準歷程分析 80
4.2 個案二 90
4.2.1 公司沿革與組織概況 90
4.2.2 企業資訊科技調準歷程分析 90
五、個案分析與研究發現 101
5.1 個案分析 101
5.2 研究發現 113
六、結論 131
6.1 研究結論 131
6.2 管理意涵與實務建議 136
6.3 研究限制與研究建議 141
6.3.1 研究限制 141
6.3.2 未來研究方向與建議 143
參考文獻 144
附錄一：訪談題綱 151
附錄二：編碼規則示例 153
附錄三：證據鏈示例 154

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