摘要
企业IT投资过程中,组织冗余究竟发生了怎样的变化?组织冗余与企业绩效之间存在着怎样的关系?文章对此进行理论研究,分析并假设IT投资的不同时期,企业未吸收冗余和已吸收冗余的水平发生变化,并与企业绩效之间呈相关关系。然后利用中国制造行业196家上市公司1994-2008年度的财务数据进行实证检验,发现六个假设中五个得到证实:IT投资初期企业未吸收冗余水平较高,未吸收冗余与企业绩效正相关,已吸收冗余与企业绩效负相关;IT磨合期企业已吸收冗余水平较高,未吸收冗余与企业绩效正相关。研究结果揭示了组织冗余作为IT投资与企业绩效之间的中介变量,能够反映IT对企业内部运作的影响。
How does organizational slack change? What is the relationship between organizational slack and firm performance in the different stages of IT investment? The variety of unabsorbed slack and absorbed slack during the process of IT investment, and the correlation between organizational slack and firm performance are analyzed. The hypotheses are tested using finance data in the period of 1994 -2008 from 196 manufacturing listed companies in China. Five of six hypotheses are confirmed. There is higher unabsorbed slack in the early stage of IT investment, and there is higher absorbed slack in the run - in stage of IT invest- ment. The correlation between unabsorbed slack and firm performance is positive in the process of IT investment. In contrast, absorbed slack presents a negative correlation with the firm performance. The results indicate that organizational slack is the medial variable between IT investment and firm performance. It reflects the affection of IT on the management.
出处
《科研管理》
CSSCI
北大核心
2011年第11期139-147,共9页
Science Research Management
基金
国家自然科学基金项目"能源产业与区域经济的耦合协调发展机制研究"
批准号70873028
2009.01-2011.12
关键词
IT投资
企业绩效
生产率悖论
未吸收冗余
已吸收冗余
IT investment
firm performance
productivity paradox
unabsorbed slack
absorbed slack