中文摘要
知識管理是否影響企業績效逐漸受到資訊系統領域的重視與討論。然而，瞭解知識
管理如何影響企業績效，學界普遍存在著不同的看法。因此，研究需要更進一步探討知
識管理可以經由哪些因素來影響企業績效。目前有些研究認為知識管理會對企業績效產
生直接顯著的影響，有些研究則否定這樣的結果。因此，為了釐清上述不一致的現象，
本研究將針對資訊科技支援知識管理(KMIT)影響績效進行討論。
本研究目的在於探討資訊科技支援知識管理對長短期企業績效之影響。本研究也試
圖說明KMIT 在公司層級與產業層級相關因素的影響績效。我們探討這些議題主要是根
據先前三個理論，分別為the knowledge-based view of the firm, Spanos and Lioukas’s model,
and strategic alignment model. 本研究就這些理論的因果邏輯，提出一個綜合性架構。這
架構不但引導本研究建構研究模式與假設，並促進KMIT 的影響績效之探討。本研究對
象為台灣上市、上櫃製造公司，而資料收集包括訪談、問卷填答、以及次級資料等三種
方法，並將所回收之有效樣本以SPSS、AMOS、與PLS 等統計軟體進行測量模型的驗
證，並進行結構模型分析。
The relationship between knowledge management (KM) and firm performance has been
the subject of some discussion in information systems literature. However, direct links from
KM to firm performance have been hard to find. This lack of linkage between KM and firm
performance resulted in some further research into the intermediate organizational variables
through which KM could influence firm performance. However, the results of these
researches were ambiguous. Some researches found a significant link between KM and firm
performance while others did not. Therefore, in order to better understand the effect of KM on
firm performance, the present study focuses on the performance effects of KM with
information technology (IT) support.
The goal of this study is to examine the long-term and short-term performance impact of
KM with IT support (KMIT) on firm performance. In addition it interprets the performance
effects of KMIT regarding the impact of industry-level and firm-level factors on sustainable
competitive advantage. We explore this issue by referring to the respective assertions of three
major theories: the knowledge-based view of the firm, Spanos and Lioukas’s model, and
strategic alignment model. We propose a composite framework based on the causal logic of
these theories, and explicitly modeled the mechanisms of rent generation. We apply this
composite framework to guide our research for developing the model and hypotheses, and to
examine the performance effects of KMIT. Data from Taiwan’s manufacturing firms provide
empirical support for these hypotheses. The SPSS, AMOS, and PLS software solution will
select to validate the measurements and the structural properties of the proposed research
model.
