二十多年來,「終端使用者電腦化」 (End User Computing) 一直是許多公司內一種值得注意的現象,現今更隨著資訊科技日新月異的發展而愈顯其重要性。然而,為確保既有的資源能夠有效運用,投資在資訊科技上的每一筆大筆支出便必須被賦予正當的理由;而要順遂達成公司的目標,便需要一套成功的,可以創造收益並降低風險的支援機制。這篇論文以一家跨國性企業Z公司的經理們所提出的一個問題,「為什麼兩個用戶支援中心的使用者接受度會有明顯的差異」作為引言,利用真實的用戶使用紀錄,執行分析與檢測,以揭露可能造成兩者變異的因素。研究結果顯示幾個有趣的發現正好支持Hofstede的國家文化構面理論。這篇論文在最後也提出一套專為Z公司量身定做的用戶支援中心支援模式,以落實該公司支援機制的有效管理。 End-user computing (EUC) has been a significant organizational phenomenon for more than two decades and remains critically important with the rapid changes of technologies. Because expenditures for large company on technology have to be justified to ensure that existing resources are used effectively, a successful support mechanism that maximizes the benefits and minimizes the risks of EUC can be critical to the achievement of company’s goals. This study starts with a question raised by managers in a multinational company Z, “Why is there a salient performance difference between two help desk services?” To answer this question, this paper makes use of its real life usage data, and performs analysis and tests to uncover possible factors that caused the variations. Results show several interesting findings that correspond to Hofstede’s national culture dimensions. This study also proposes a revised support model customized for company Z to ensure effective management control of its support mechanism.