軟體流程改善(Software process improvement)為知識密集的活動,對管理資訊系統的開發至關重要。在公司導入軟體流程改善的情境下,本研究定義了兩個知識問題,並提出理論模型來解決所提出的知識問題,進而能成功導入軟體流程改善。具體而言,本研究基於組織學習理論與動態能力觀點提出整合模型來探討軟體流程改善導入成功之前置因素。在模型中考慮下列前置因素,公司知識吸收能力、知識分享活動、知識探索和利用能力並分析構面間相互關係對軟體流程改善成功的影響。本研究採用量化的方法,以問卷方式收集台灣獲得軟體流程改善認證的企業為研究對象來驗證所提出的整合模型。 資料方析方法採用偏最小平方法(Partial least squares)。研究結果表明,公司知識分享活動、吸收能力、知識探索和利用能力為促進軟體流程改善成功的直接因素。知識分享能夠增強吸收能力,然而對知識探索和知識利用相對較弱或影響不顯著。進一步發現,吸收能力能夠驅動知識探索和利用能力並在知識分享和軟體流程改善成功中扮演了中介作用。本研究結果提供了軟體流程改善領域新的見解於,並給予軟體流程改善的從業人員實際的指導方針。;Software process improvement (SPI) is a knowledge intensive activity that is critical to the management of information system development. This study defines two knowledge issues in the context of SPI, and proposes a theoretical model to address these issues in achieving SPI implementation success. Specifically, based on theories of organizational learning and dynamic capability view, the integrated model comprehensively considers a firm’s absorptive capacity, a firm’s learning in terms of knowledge exploration and exploitation, and SPI knowledge sharing for scrutinizing their roles and the interrelationships on the way to SPI implementation success. A quantitative research design is implemented to examine the model on SPI-certified Taiwanese firms. The partial least squares (PLS) technique is used for data analysis. The results show that both absorptive capacity and exploration/exploitation are direct factors to SPI implementation success, and further, absorptive capacity is also a trigger of exploration/exploitation on their way to SPI implementation success. Moreover, besides its influence on absorptive capacity, knowledge sharing has a direct effect on SPI implementation success; however, it has relatively weak or insignificant influence on exploitation and exploration. These results provide useful additions and insight into the body of SPI literature and offers valuable practical guidelines to practitioners in the context of SPI success.