隨著兩岸交流頻繁，不少跨足兩岸的企業都有在兩岸僱用當地資訊人員，台籍與陸籍人員之間交流合作變得十分的密切，促使本研究探討兩岸資訊人員於文化價值觀、內外控傾向、自我效能、工作態度、薪酬認知公平上的差異。研究採用問卷調查法，以兩岸企業資訊部門人員、ERP系統導入廠商、資訊系統整合廠商，以及資訊委外人力派遣人員為研究對象，有效樣本數共計477份，包括台灣337份和大陸140份。研究發現如下： 1. 文化價值觀上，兩岸在權力距離與不確定性規避方面有顯著差異，台灣資訊人員高於大陸，在個人主義方面則無顯著差異。 2. 內外控傾向上，兩岸在內控傾向方面無顯著差異，皆屬於內控傾向的人格特質，但在外控傾向方面有顯著差異，台灣較大陸偏向外控。 3. 自我效能上，兩岸無顯著差異，但台灣女性顯著低於台灣男性與大陸女性。 4. 工作態度上，兩岸在組織承諾與工作滿足方面無顯著差異，但在工作投入方面有顯著差異，台灣資訊人員的工作投入程度低於大陸。 5. 薪酬認知公平上，兩岸在內部公平與個人公平方面無顯著差異，但在外部公平方面有顯著差異，大陸的認知程度較低。 本研究依問卷調查之結果，針對兩岸資訊人員於價值觀與工作態度之認知差異，提出實務建議，以作為企業管理兩岸資訊人員的參考。 Taiwan and Mainland China are interacting with each other more closely than ever in these few years. Corporations located in Taiwan or Mainland China may have headquarter/subsidiaries/branches in either side and have local IT employees. The orientation of this thesis is to investigate the plausible perceptual differences of IT professionals in Taiwan and Mainland China. Questionnaires are used to collect information on IT professionals perception in values, locus of control, self-efficacy, working attitude, and compensation. The target IT professionals include employees who work in corporate IT department, ERP companies, companies providing information system integration services, and companies providing dispatching services. With 477 valid samples (337 in Taiwan and 140 in Mainland China), below describes the findings: 1. Significant discrepancy is observed in power distance and uncertainty avoidance. Taiwan IT employees have higher tendency in power distance and uncertainty avoidance. 2. Significant discrepancy is observed in external locus of controls and Taiwan IT employees have higher external locus of control than those in Mainland China. 3. No significant discrepancy is found in self-efficacy. But Taiwan female employees have lower tendency than that of Taiwan male employees. 4. No significant discrepancy is observed in organizational commitment and job satisfaction. However, Mainland China IT employees were found to have higher willing to devote to work than their counterparts. 5. Significant discrepancy is observed in external equity and Mainland China IT employees have lower tendency in external equity than those in Taiwan. Plausible reasons for the above discrepancy between Taiwan and Mainland China IT professionals are discussed and suggestions and implications of the study are provided at the end of this thesis.
