題 目：The impact of IT Outsourcing on Firm Performance.
報告人：David Zhu，The assistant professor of accounting at California State University
時 間： 2013 年 6 月 8 日 16：00
地 點：主樓418室
內容摘要：
Increasingly, organizations are jumping onto the information technology (IT) outsourcing bandwagon in an effort to create value. However, evidence indicating the positive economic consequences of such initiatives has been limited. This study attempts to fill this void by synthesizing the process-oriented research in IT business value literature and the resource-based theory to develop an integrative research framework for assessing the value proposition of IT outsourcing. With a process-oriented lens, the framework suggests that the effects of IT outsourcing are best documented at the process level and hence, it is imperative that one takes into consideration the impact of IT outsourcing on performance at both the process level as well as the firm level. Grounded in the resource-based view, the framework also accounts for the complementary role of firms’ core IT capability as a critical condition for the value creation of IT outsourcing. Consistent with the process-oriented prediction, the findings suggest that the positive effects of IT outsourcing appear mostly at the process level, but not at the firm level. Moreover, it is found that the level of business value created by IT outsourcing is contingent on firms’ core IT capability. Firms with superior core IT capability are found to enjoy an advantage in leveraging their outsourcing initiatives to enhance firm value.
主講人簡介：
David Zhu is the assistant professor of accounting at California State University Stanislaus in Turlock, California, USA after his serving 4 years as assistant professor of accounting at Western Washington University. Dr. Zhu received his PhD degree at Kent State University in 2008. He also has received MBA in 1999 and Master of Computer Science in 2002 at the same university. Dr. Zhu has wide research interest and published in such field as, Accounting, Information Systems, Management, and Bio-Informatics. He has taught subjects in accounting, information systems, and management science. He has served as ad-hoc reviewer in many journals, some of which include Decision Science, Journal of Accounting Review, and Journal of Information Systems.
