在許多的多變環境之下，現在的企業對於資訊科技的依賴也不斷的在增加，隨著電子商務的興起到成熟，電子商務也為公司以及消費者帶來許多的利益，在電子商務的領域當中，有許多學者探討組織採用電子商務的研究，但企業的電子商務能力並非全部都是因為企業組織規模夠大有足夠的資源可以為公司帶來極大的利益，有時候也是有可能現在市場上的發展趨勢或是同業的競爭壓力所影響企業的電子商務能力。從不同的角度觀察就會發現其實影響企業電子商務能力的原因有很多。因此本研究主要在研究用TOE的三大層面來檢視臺灣現在企業的電子商務能力現況。
本研究以Tornatzky & Fleischer（1990）所提出的TOE架構為基礎，所檢視的企業電子商務能力包含資訊方面、交易方面、互動與客製化方面、供應聯結方面。針對臺灣有採用電子商務的企業收集樣本，收集到的有效樣本為101份。研究結果顯示(1)資訊人員的能力皆會正向影響電子商務能力。(2)組織規模對於電子商務能力影響有限，但對供應聯結有正向影響。(3)競爭壓力對於交易、供應聯結有正向影響，然而在互動與客製化方面有反向影響。最後亦討論了由此產生的一些學術和管理意義。

In a changing environment, the importance of information technology for a business is constantly increasing. With the maturity of electronic commerce (EC), EC has brought many benefits to companies and consumers. In the field of EC, many scholars have study the adoption of EC of a business. However, not all the e-business capabilities of enterprises are due to the fact that large and adequate resources can bring great benefits to the company, and it is sometimes possible that the development of enterprises in the market or the competitiveness of the same industry will affect the power and business capabilities of enterprises. There are many reasons why it can be seen from different angles. Therefore, the main purpose of this study is to use the three aspects of TOE to improve the electronic business capacity of existing enterprises.
This study is based on the TOE framework proposed by Tornatzky & Fleischer (1990). The proposed e-business capabilities include information, transaction, interaction and customization, and supply customization. The results show that: (1) the ability of information technology staff has a positive impact on all e-business capabilities. (2) organizational size has little effect on EC capacity in general, but has a positive effect on supply customization. (3) competitive pressure has a positive effect on the transaction and the supply linkage, but a reverse effect on interaction and customization. Finally, some of the academic and practical implications are discussed.

目錄
謝辭 i
摘要 ii
ABSTRACT iii
表目錄 vi
圖目錄 vii
第一章 緒論 1
第一節、 研究背景與動機 1
第二節、 研究目的 3
第三節、 研究流程 4
第二章 文獻探討 5
第一節、 TOE理論 5
第二節、 TOE個別因素 8
第三節、 電子商務觀點 12
第三章 研究方法 15
第一節、 研究假設 15
第二節、 研究模型 21
第三節、 變數衡量與問項 22
第四節、 研究設計 25
第四章 研究分析與結果 27
第一節、 樣本基本資料分析 27
第二節、 信效度分析 30
第三節、 研究結果 36
第五章 結論與建議 40
第一節、 研究討論 40
第二節、 研究貢獻 43
第三節、 研究限制 44
第四節、 未來研究建議 44
參考文獻 46
附錄 研究問卷 55

英文部分：.
Aboelmaged, M. G. (2014). Predicting e-readiness at firm-level: An analysis of technological, organizational and environmental (TOE) effects on e-maintenance readiness in manufacturing firms. International Journal of Information Management, 34(5), 639-651.
Ahmed, P. K. (1998). Culture and climate for innovation. European journal of innovation management.
Alavi, M., & Leidner, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and research issues. MIS quarterly, 107-136.
Almutairi, H., & Subramanian, G. H. (2005). An empirical application of the DeLone and McLean model in the Kuwaiti private sector. Journal of Computer Information Systems, 45(3), 113-122.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
Bartel, A., Ichniowski, C., & Shaw, K. (2007). How does information technology affect productivity? Plant-level comparisons of product innovation, process improvement, and worker skills. The quarterly journal of Economics, 122(4), 1721-1758.
Bartel, A. P., & Lichtenberg, F. R. (1987). The comparative advantage of educated workers in implementing new technology. The Review of Economics and statistics, 1-11.
Bergeron, F., & Begin, C. (1989). The use of critical success factors in evaluation of information systems: A case study. Journal of Management Information Systems, 5(4), 111-124.
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS quarterly, 169-196.
Bharati, P., & Chaudhury, A. (2004). An empirical investigation of decision-making satisfaction in web-based decision support systems. Decision support systems, 37(2), 187-197.
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS quarterly, 169-196.
Bordonaba‐Juste, V., Lucia‐Palacios, L., & Polo‐Redondo, Y. (2012). Antecedents and consequences of e‐business adoption for European retailers. Internet Research.
Chan, K. M., Guerry, A. D., Balvanera, P., Klain, S., Satterfield, T., Basurto, X., ... & Hannahs, N. (2012). Where are cultural and social in ecosystem services? A framework for constructive engagement. BioScience, 62(8), 744-756.
Chong, A. Y. L., Lin, B., Ooi, K. B., & Raman, M. (2009). Factors affecting the adoption level of c-commerce: An empirical study. Journal of Computer Information Systems, 50(2), 13-22.
Claver, E., Llopis, J., Garcia, D., & Molina, H. (1998). Organizational culture for innovation and new technological behavior. The Journal of High Technology Management Research, 9(1), 55-68.
Collins, C. J., & Smith, K. G. (2006). Knowledge exchange and combination: The role of human resource practices in the performance of high-technology firms. Academy of management journal, 49(3), 544-560.
Colgate, M. (1998). Creating sustainable competitive advantage through marketing information system technology: a triangulation methodology within the banking industry. International Journal of Bank Marketing.
Diamantopoulos, A., Riefler, P., & Roth, K. P. (2008). Advancing formative measurement models. Journal of business research, 61(12), 1203-1218.
Diamantopoulos, A., & Winklhofer, H. M. (2001). Index construction with formative indicators: An alternative to scale development. Journal of marketing research, 38(2), 269-277.
Fedor, D. B., Caldwell, S., & Herold, D. M. (2006). The effects of organizational changes on employee commitment: A multilevel investigation. Personnel Psychology, 59(1), 1-29.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Fox, S. (2000). Communities of practice, foucault and actor‐network therory. Journal of management studies, 37(6), 853-868.
Fox, J. (2014). At Amazon, it’s all about cash flow. Harvard Business Review. https://hbr. org/2014/10/at-amazon-its-allabout-cash-flow.
Gaski, J. F., & Nevin, J. R. (1985). The differential effects of exercised and unexercised power sources in a marketing channel. Journal of marketing research, 22(2), 130-142.
Gefen, D., Straub, D., & Boudreau, M. C. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the association for information systems, 4(1), 7.
Ghobakhloo, M., Sabouri, M. S., Hong, T. S., & Zulkifli, N. (2011). Information technology adoption in small and medium-sized enterprises; an appraisal of two decades literature. interdisciplinary Journal of Research in Business, 1(7), 53-80.
Griliches, Z. (1990). Patent statistics as economic indicators: 1990. National Bureau of Economic Research.
Hair, J. F., Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7).
Hameed, M. A., Counsell, S., & Swift, S. (2012). A conceptual model for the process of IT innovation adoption in organizations. Journal of Engineering and Technology Management, 29(3), 358-390.
Hamel, G., & Heene, A. (1994). Competence-based competition. Wiley.
Lin, H. F., & Lin, S. M. (2008). Determinants of e-business diffusion: A test of the technology diffusion perspective. Technovation, 28(3), 135-145.
Hitt, L. M., & Brynjolfsson, E. (1996). Productivity, business profitability, and consumer surplus: three different measures of information technology value. MIS quarterly, 121-142.
Holm, A. B., Günzel, F., & Ulhøi, J. P. (2013). Openness in innovation and business models: lessons from the newspaper industry. International Journal of Technology Management, 61(3/4), 324-348.
Hsu, M. H., Yen, C. H., Chiu, C. M., & Chang, C. M. (2006). A longitudinal investigation of continued online shopping behavior: An extension of the theory of planned behavior. International journal of human-computer studies, 64(9), 889-904.
Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: Adoption and impact of technology. MIS quarterly, 465-485.
Ifinedo, P. (2011). Internet/e‐business technologies acceptance in Canada's SMEs: an exploratory investigation. Internet Research.
Ilin, V., Ivetić, J., & Simić, D. (2017). Understanding the determinants of e-business adoption in ERP-enabled firms and non-ERP-enabled firms: A case study of the Western Balkan Peninsula. Technological Forecasting and Social Change, 125, 206-223.
Kalakota, R., & Whinston, A. B. (1997). Electronic commerce: a manager's guide. Addison-Wesley Professional.
Kim, M. J., Chung, N., & Lee, C. K. (2011). The effect of perceived trust on electronic commerce: Shopping online for tourism products and services in South Korea. Tourism Management, 32(2), 256-265.
Knight, J. (2015). International universities: Misunderstandings and emerging models?. Journal of Studies in International Education, 19(2), 107-121.
Kuan, K. K., & Chau, P. Y. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & management, 38(8), 507-521.
Kula, V., & Tatoglu, E. (2003). An exploratory study of Internet adoption by SMEs in an emerging market economy. European Business Review.
Kwon, T. H., & Zmud, R. W. (1987). Unifying the fragmented models of information systems implementation. In Critical issues in information systems research (pp. 227-251).
Laursen, K., & Salter, A. (2004). Searching high and low: what types of firms use universities as a source of innovation?. Research policy, 33(8), 1201-1215.
Lee, G. G., & Lin, H. F. (2005). Customer perceptions of e‐service quality in online shopping. International Journal of Retail & Distribution Management.
Lin, H. F. (2014). Understanding the determinants of electronic supply chain management system adoption: Using the technology–organization–environment framework. Technological Forecasting and Social Change, 86, 80-92.
Lynch, P., & O'Toole, T. (2006). Involving External Users and Third Parties in the New Product Developmnet Process (RIKON Group). Irish Marketing Review, 18(1 & 2), 29-37.
Meroño-Cerdán, A. L., Soto-Acosta, P., & López-Nicolás, C. (2008). How do collaborative technologies affect innovation in SMEs?. International Journal of e-Collaboration (IJeC), 4(4), 33-50.
Mithas, S., Tafti, A., Bardhan, I., & Goh, J. M. (2012). Information technology and firm profitability: mechanisms and empirical evidence. Mis Quarterly, 205-224.
Milgrom, P., & Roberts, J. (1988). An economic approach to influence activities in organizations. American Journal of sociology, 94, S154-S179.
Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of management review, 23(2), 242-266.
Oh, K. Y., Cruickshank, D., & Anderson, A. R. (2009). The adoption of e-trade innovations by Korean small and medium sized firms. Technovation, 29(2), 110-121.
Oliveira, T., & Martins, M. F. (2011). Literature review of information technology adoption models at firm level. Electronic Journal of Information Systems Evaluation, 14(1), 110.
Ordanini, A., & Parasuraman, A. (2011). Service innovation viewed through a service-dominant logic lens: a conceptual framework and empirical analysis. Journal of Service Research, 14(1), 3-23.
O'Sullivan, D., & Dooley, L. (2010). Collaborative innovation for the management of information technology resources. International Journal of Human Capital and Information Technology Professionals (IJHCITP), 1(1), 16-30.
Padilla-Meléndez, A., Garrido-Moreno, A., & Del Aguila-Obra, A. R. (2008). Factors affecting e-collaboration technology use among management students. Computers & Education, 51(2), 609-623.
Penrose, E. (1959). The theory of growth of the firm, Edith Penrose.
Peteraf, M. A. (1993). The cornerstones of competitive advantage: a resource‐based view. Strategic management journal, 14(3), 179-191.
Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage.
Powell, T. C., & Dent‐Micallef, A. (1997). Information technology as competitive advantage: The role of human, business, and technology resources. Strategic management journal, 18(5), 375-405.
Ravichandran, T., Lertwongsatien, C., & Lertwongsatien, C. (2005). Effect of information systems resources and capabilities on firm performance: A resource-based perspective. Journal of management information systems, 21(4), 237-276.
Ringle, C. M., Wende, S., & Becker, J. M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH.
Rockart, J. F., & Short, J. E. (1989). IT in the 1990s: Managing organizational interdependence. MIT Sloan Management Review, 30(2), 7.
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York, NY: The Free Press.
Rowe, F., Truex, D., & Huynh, M. Q. (2012). An empirical study of determinants of e-commerce adoption in SMEs in Vietnam: An economy in transition. Journal of Global Information Management (JGIM), 20(3), 23-54.
Schmitt, G., Mladenow, A., Strauss, C., & Schaffhauser-Linzatti, M. (2019). Smart Contracts and Internet of Things: A Qualitative Content Analysis using the Technology-Organization-Environment Framework to Identify Key-Determinants. Procedia Computer Science, 160, 189-196.
Sila, I. (2013). Factors affecting the adoption of B2B e-commerce technologies. Electronic commerce research, 13(2), 199-236.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic management journal, 18(7), 509-533.
Thong, J. Y. (1999). An integrated model of information systems adoption in small businesses. Journal of management information systems, 15(4), 187-214.
Tornatzky, L. G., & Fleischer, M. (1990). The processes of technological innovation. Issues in organization and management series. Lexington, MA: Lexington Books
Tushman, M., & Nadler, D. (1986). Organizing for innovation. California management review, 28(3), 74-92.
Wang, Y., & Ahmed, P. K. (2009). The moderating effect of the business strategic orientation on eCommerce adoption: Evidence from UK family run SMEs. The Journal of Strategic Information Systems, 18(1), 16-30.
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic management journal, 5(2), 171-180.
Wüstenhagen, R., Wolsink, M., & Bürer, M. J. (2007). Social acceptance of renewable energy innovation: An introduction to the concept. Energy policy, 35(5), 2683-2691.
Zhu, K., & Kraemer, K. L. (2002). E-commerce metrics for net-enhanced organizations: Assessing the value of e-commerce to firm performance in the manufacturing sector. Information systems research, 13(3), 275-295.
Zhu, K., Kraemer, K., & Xu, S. (2003). Electronic business adoption by European firms: a cross-country assessment of the facilitators and inhibitors. European journal of information systems, 12(4), 251-268.
Zhu, Y., Stornetta, R. L., & Zhu, J. J. (2004). Chandelier cells control excessive cortical excitation: characteristics of whisker-evoked synaptic responses of layer 2/3 nonpyramidal and pyramidal neurons. Journal of Neuroscience, 24(22), 5101-5108.
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: cross-country evidence from the retail industry. Information systems research, 16(1), 61-84.
Zhu, K., Dong, S., Xu, S. X., & Kraemer, K. L. (2006). Innovation diffusion in global contexts: determinants of post-adoption digital transformation of European companies. European journal of information systems, 15(6), 601-616.
 
中文部分：
葉逸萱（2011），企業採用資訊科技之配適-可行性延伸模式。博士論文；國立中山大學資訊管理學系研究所。
張偉豪（2011），SEM寫作不求人。高雄市：三星統計。
Chen, M. （2020），徹底理解電子商務-定義2020電商趨勢、以及發展策略，取自：https://oosga.com/ecommerce/
經濟部商業司（2013），中華民國電子商務年鑑-Taiwan Ecommerce YearBook，取自： http://ecommercetaiwan.blogspot.com/

經濟部統計處（2019），產業經濟統計，取自：https://www.moea.gov.tw/Mns/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=6182