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企业IT投资过程中,组织冗余究竟发生了怎样的变化?组织冗余与企业绩效之间存在着怎样的关系?文章对此进行理论研究,分析并假设IT投资的不同时期,企业未吸收冗余和已吸收冗余的水平发生变化,并与企业绩效之间呈相关关系。然后利用中国制造行业196家上市公司1994-2008年度的财务数据进行实证检验,发现六个假设中五个得到证实:IT投资初期企业未吸收冗余水平较高,未吸收冗余与企业绩效正相关,已吸收冗余与企业绩效负相关;IT磨合期企业已吸收冗余水平较高,未吸收冗余与企业绩效正相关。研究结果揭示了组织冗余作为IT投资与企业绩效之间的中介变量,能够反映IT对企业内部运作的影响。
In the process of enterprise IT investment, what kind of changes have occurred in organizational redundancy? What is the relationship between organizational redundancy and corporate performance? This article conducts theoretical research, analyzes and assumes different periods of IT investment, and enterprises do not absorb redundant Changes in levels of redundancy and absorption have a correlation with firm performance. Then we use the financial data of 196 listed companies in manufacturing industry in China from 1994 to 2008 for empirical test and found that five of the six hypotheses were verified: the high level of non-absorption redundancy in the initial stage of IT investment, the non-absorption redundancy and the positive Correlation and absorbed redundancy have a negative correlation with enterprise performance. In IT run-in period, enterprises have absorbed a higher level of redundancy and non-absorbed redundancy is positively correlated with enterprise performance. The findings reveal that organizational redundancy as an intermediary variable between IT investments and business performance reflects the impact of IT on the internal operations of the organization.