面向IT治理的激励因素研究
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摘要
中国企业的信息技术(以下简称IT)建设正处在高速发展而又相对混乱的时期,而这个时期还伴随着企业的公司治理结构的不断调整。如何避免IT建设的风险,制定对企业有利的IT战略和投资决策,是当前我国企业IT建设过程中面临的最大挑战。现有对IT风险或决策的研究多数停留在方法和模型上,却忽视了最有主观能动性的“人”,在所有的“人”中,最关键的是企业的最高决策者(管理者)。管理者与投资者的利益并不一致,投资者需使用某些激励措施,让管理者们最大程度地为投资者的利益而工作。
本文的研究兼顾了学术研究的理论性与管理实践的现实性。在理论性方面,本文建构了IT治理及IT治理激励的理论体系,从委托代理理论、信息不对称理论、公司治理理论、经济学的激励理论、管理学的激励理论方面进行聚焦,并通过模型证明了IT治理激励的必要性、IT治理激励中精神激励的重要性;在现实性方面,通过对企业IT治理激励实际情况的调查和实证分析,从访谈和调查问卷出发,有效识别了企业IT治理激励的各因素并进行了合理的分类,在理论的指导下分析了各激励和控制因素的特点,为企业投资者有效对管理者进行激励提供了借鉴。
本文的创新点之一是重新定义了IT治理。以往有关IT治理的研究多集中在IT战略、IT决策和IT组织设计方面,本文提出IT治理是公司治理的一部分,是以股东为中心的企业利益相关者,为了让IT产生最大收益,并为解决IT决策中的信息不对称问题而设计的与IT有关的决策、激励和约束制度。在此基础上,本文比较了IT治理激励与公司治理激励、IT管理激励的联系与区别,指出了IT治理激励的新特点,并以信息不对称理论为基础,建构了IT治理激励的必要性模型,指出了激励在IT治理中的核心地位。
本文的创新点之二是辨识出了影响IT治理激励的重多因素,并分析了它们间的相互联系。研究没有局限于公司治理强调的物质激励,而是以权变的观点,分析了众多影响激励效果因素,并证明了某些情况下,IT治理中的精神激励比物质激励更为重要。通过较为全面的文献研究、实地访谈的形式识别出32种IT治理激励方法和28个IT治理激励的影响因素,勾画出企业IT治理激励的全貌。以武汉市的114家企业为问卷调查的样本进行了调查研究,通过因子分析将这些激励因素确定为报酬激励、剩余权激励、声誉激励、成就激励、约束激励等5种类型,用结构方程模型对各种激励因素的激励效果进行了分析。数据结果显示,这5种类型的激励都显著影响着IT治理绩效。这些因素的提出及分析,对指导企业的IT治理激励将发挥重要作用。
本文的第三个创新点在于提出IT治理绩效的评价方式,IT治理绩效评价是IT治理及IT治理激励中的难点问题,以往的IT治理绩效评价非常复杂和不易操作。本文认为IT治理绩效评价可从公司治理和信息化水平两方面进行衡量,加上时间滞后因素,给出了“IT治理绩效评价=F(公司治理评价,信息化水平评价,时间)”的表达式,在具体操作中,本研究使用了“IT治理绩效评价=一年前公司治理评价×一年后的公司信息化水平评价”的公式,并设计了一套指标体系进行评价。由于公司治理评价与信息化水平评价的体系相对完整和成熟,IT治理与公司治理正向相关,IT治理的效果可由信息化水平来衡量,给这个公式的使用提供了便捷和科学性保证。通过结构方程模型,也进一步证明了公式的有效性。
论文最后对研究工作的创新点进行了总结,并提出了有待于进一步研究的问题和方向。
The information technology (IT) development of Chinese enterprises is in a rapid and puzzling stage, while the period is in conjunction with the construction adjustment of corporation governance. How to avoid the risk of IT progress, to align the useful IT strategy, to make suitable investment decision, became a critical challenge to Chinese enterprises while they are performing the IT activity. Most researches are still stay in the method or model proposition to avoid the IT risk and make proper IT decisions currently, while they ignore the most vigorously part in IT activity, the person, and the vital person in the enterprises is chief executive officer (manger). Manager has different interest with investor, so the investor should utilize certain motivation method, to maintain manger perform for the sake of investor.
This thesis gives attention to both academic theory development and the realism application. It build the framework of IT governance and motivations in the IT governance, refer to principal-agent theory, asymmetric information theory, corporation governance theory, the motivation theory in economics and the motivation theory in management science, and set up several model to prove the necessary of the motivation in IT governance, and the importance of the spiritual motivation in IT governance. We also carry out an empirical study on the current stage of motivation practice in IT governance, we distinguish and categorize several motivation factors in IT governance effectively through interview and questionnaire, we analyze the motivation factors in IT governance and the factors which influence the effect of utilizing the motivation factors guided by the theory, that will assist investor to motivation managers effectively.
The first contribution of this thesis is to redefine the concept of IT governance, formerly research on IT governance concentrate on the aspect of the IT strategy, the IT decision-making and the IT organization designs , this paper propose that IT governance is part of corporate governance, it is IT related decision making, motivation and restriction mechanism to work out the asymmetric information problem between shareholders and managers and to maximize IT revenue designed by shareholders-centered stakeholders. This paper also compare the differences among motivations in IT governance, corporation governance and IT management based on the IT governance theory. , indicate the new characteristics of motivations in IT governance. This paper then construct a necessary model of motivations in IT governance derived from asymmetry information theory, reveal motivation are at the central of IT governance.
The second contribution of this thesis is to distinguish the facts that affect the IT governance, and analyze them the mutual relation. The research has not limited to the company governance which emphasis the material facts, This paper extends the bound of motivation in IT governance; add many factors which influence the incentive effect by the viewpoint of contingency. Furthermore it proved spiritual motivation has more significant effect than material motivation in some circumstance. We recognize 32 motivation method and 28 factors that influence the effect of motivation in IT governance by literature review, interview and questionnaire, which draw the whole picture of motivation in IT governance. data was collected from 114 general manager in Wuhan, China, we use structural equation modeling convince rewards motivations, residual rights motivations, reputation motivations, achievement motivation, restriction motivations have significant impact to the overall motivations in IT governance, these will exert important function to guide company to practice their motivation activity in IT governance.
The third contribution of this thesis is to propose the evaluation method of the performance of IT governance which is a difficult problem; the former appraisal system is complex and not easy to operate. The paper propose that the performance of IT governance evaluation can be determined by corporate governance, the level of information accompany with a time lag factor, we give the formula as "Performance of IT governance evaluation = F (corporate governance evaluation, evaluation of the level of information, time),”The reason is the evaluation of corporate governance and the evaluation of the level of information are relative maturity and integrity, it is easier to find suitable criterion; IT governance and corporate governance positive correlation; The effect of IT governance can be measured by the level information. The effectiveness and validation of IT governance evaluation system is proved in the empirical study.
Finally, this thesis discusses the main contribution of our research work and provides some possible future extensions.
本文的研究兼顾了学术研究的理论性与管理实践的现实性。在理论性方面,本文建构了IT治理及IT治理激励的理论体系,从委托代理理论、信息不对称理论、公司治理理论、经济学的激励理论、管理学的激励理论方面进行聚焦,并通过模型证明了IT治理激励的必要性、IT治理激励中精神激励的重要性;在现实性方面,通过对企业IT治理激励实际情况的调查和实证分析,从访谈和调查问卷出发,有效识别了企业IT治理激励的各因素并进行了合理的分类,在理论的指导下分析了各激励和控制因素的特点,为企业投资者有效对管理者进行激励提供了借鉴。
本文的创新点之一是重新定义了IT治理。以往有关IT治理的研究多集中在IT战略、IT决策和IT组织设计方面,本文提出IT治理是公司治理的一部分,是以股东为中心的企业利益相关者,为了让IT产生最大收益,并为解决IT决策中的信息不对称问题而设计的与IT有关的决策、激励和约束制度。在此基础上,本文比较了IT治理激励与公司治理激励、IT管理激励的联系与区别,指出了IT治理激励的新特点,并以信息不对称理论为基础,建构了IT治理激励的必要性模型,指出了激励在IT治理中的核心地位。
本文的创新点之二是辨识出了影响IT治理激励的重多因素,并分析了它们间的相互联系。研究没有局限于公司治理强调的物质激励,而是以权变的观点,分析了众多影响激励效果因素,并证明了某些情况下,IT治理中的精神激励比物质激励更为重要。通过较为全面的文献研究、实地访谈的形式识别出32种IT治理激励方法和28个IT治理激励的影响因素,勾画出企业IT治理激励的全貌。以武汉市的114家企业为问卷调查的样本进行了调查研究,通过因子分析将这些激励因素确定为报酬激励、剩余权激励、声誉激励、成就激励、约束激励等5种类型,用结构方程模型对各种激励因素的激励效果进行了分析。数据结果显示,这5种类型的激励都显著影响着IT治理绩效。这些因素的提出及分析,对指导企业的IT治理激励将发挥重要作用。
本文的第三个创新点在于提出IT治理绩效的评价方式,IT治理绩效评价是IT治理及IT治理激励中的难点问题,以往的IT治理绩效评价非常复杂和不易操作。本文认为IT治理绩效评价可从公司治理和信息化水平两方面进行衡量,加上时间滞后因素,给出了“IT治理绩效评价=F(公司治理评价,信息化水平评价,时间)”的表达式,在具体操作中,本研究使用了“IT治理绩效评价=一年前公司治理评价×一年后的公司信息化水平评价”的公式,并设计了一套指标体系进行评价。由于公司治理评价与信息化水平评价的体系相对完整和成熟,IT治理与公司治理正向相关,IT治理的效果可由信息化水平来衡量,给这个公式的使用提供了便捷和科学性保证。通过结构方程模型,也进一步证明了公式的有效性。
论文最后对研究工作的创新点进行了总结,并提出了有待于进一步研究的问题和方向。
The information technology (IT) development of Chinese enterprises is in a rapid and puzzling stage, while the period is in conjunction with the construction adjustment of corporation governance. How to avoid the risk of IT progress, to align the useful IT strategy, to make suitable investment decision, became a critical challenge to Chinese enterprises while they are performing the IT activity. Most researches are still stay in the method or model proposition to avoid the IT risk and make proper IT decisions currently, while they ignore the most vigorously part in IT activity, the person, and the vital person in the enterprises is chief executive officer (manger). Manager has different interest with investor, so the investor should utilize certain motivation method, to maintain manger perform for the sake of investor.
This thesis gives attention to both academic theory development and the realism application. It build the framework of IT governance and motivations in the IT governance, refer to principal-agent theory, asymmetric information theory, corporation governance theory, the motivation theory in economics and the motivation theory in management science, and set up several model to prove the necessary of the motivation in IT governance, and the importance of the spiritual motivation in IT governance. We also carry out an empirical study on the current stage of motivation practice in IT governance, we distinguish and categorize several motivation factors in IT governance effectively through interview and questionnaire, we analyze the motivation factors in IT governance and the factors which influence the effect of utilizing the motivation factors guided by the theory, that will assist investor to motivation managers effectively.
The first contribution of this thesis is to redefine the concept of IT governance, formerly research on IT governance concentrate on the aspect of the IT strategy, the IT decision-making and the IT organization designs , this paper propose that IT governance is part of corporate governance, it is IT related decision making, motivation and restriction mechanism to work out the asymmetric information problem between shareholders and managers and to maximize IT revenue designed by shareholders-centered stakeholders. This paper also compare the differences among motivations in IT governance, corporation governance and IT management based on the IT governance theory. , indicate the new characteristics of motivations in IT governance. This paper then construct a necessary model of motivations in IT governance derived from asymmetry information theory, reveal motivation are at the central of IT governance.
The second contribution of this thesis is to distinguish the facts that affect the IT governance, and analyze them the mutual relation. The research has not limited to the company governance which emphasis the material facts, This paper extends the bound of motivation in IT governance; add many factors which influence the incentive effect by the viewpoint of contingency. Furthermore it proved spiritual motivation has more significant effect than material motivation in some circumstance. We recognize 32 motivation method and 28 factors that influence the effect of motivation in IT governance by literature review, interview and questionnaire, which draw the whole picture of motivation in IT governance. data was collected from 114 general manager in Wuhan, China, we use structural equation modeling convince rewards motivations, residual rights motivations, reputation motivations, achievement motivation, restriction motivations have significant impact to the overall motivations in IT governance, these will exert important function to guide company to practice their motivation activity in IT governance.
The third contribution of this thesis is to propose the evaluation method of the performance of IT governance which is a difficult problem; the former appraisal system is complex and not easy to operate. The paper propose that the performance of IT governance evaluation can be determined by corporate governance, the level of information accompany with a time lag factor, we give the formula as "Performance of IT governance evaluation = F (corporate governance evaluation, evaluation of the level of information, time),”The reason is the evaluation of corporate governance and the evaluation of the level of information are relative maturity and integrity, it is easier to find suitable criterion; IT governance and corporate governance positive correlation; The effect of IT governance can be measured by the level information. The effectiveness and validation of IT governance evaluation system is proved in the empirical study.
Finally, this thesis discusses the main contribution of our research work and provides some possible future extensions.
引文
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