本研究聚焦於檢驗並討論，資訊科技應用深度(如：作業支援、決策支援及策略支援)對組織績效所產生的潛在影響。藉由導入一項整合性的資訊科技資源衡量指標－資訊科技應用深度，本研究以整體性的觀點重新評估資訊科技商業價值。從公開資料來源－臺灣經濟部網站及公開資訊觀測站－收集三十三筆觀察樣本之後，本研究應用了迴歸分析方法來檢驗組織績效(年度銷售毛額及銷售毛額成長率)與兩種衡量指標之間的關係(資訊科技應用深度及組織規模)。產業類別(製造業及服務業)作為一控制變數也包含於迴歸模型之中。分析結果指出，在研究樣本中，越高的資訊科技應用深度(如：決策支援層級)對於營業額成長率呈現了顯著且正向的影響。此外，在本研究模型中，組織規模亦被認定為重要的績效影響因素。綜上所述，本研究有助於：一、對未來資訊科技價值研究提供另一種觀點。二、在實務意涵上，呈現高度資訊科技應用為組織所帶來的效益。 This present study focuses on exploring the underlying influences of the Degree of IT Applied (DOITA) within organization (e.g. level of operation-support, decision-support and strategy-support) on firm-level performance. Via introducing an integrative IT resources measuring index: DOITA, we re-evaluate IT business value from a holistic perspective. Having collected 33 observations from open data sources: Department of Industrial Technology in Taiwan and Market Observation Post System, we apply regression analysis method to examine the relationships between firm performance (e.g. yearly sales and sales growth rate) and following indices: (1) DOITA; (2) organizational scale. Two-item industry sector (e.g. manufacturing and service industry) is also included in the regression models as a control variable. Analytic results denote that within our sample, higher DOITA (e.g. decision-support level) reveals significant and positive influences on firm's sales growth rate. In addition, organizational scale is also recognized as important performance related factor within our research model. Collectively, this research is helpful: (1) to provide an alternative perspective for future IT value study; and (2) to present organizational benefits attributed to higher degree of IT applications in practice.
