实物期权理论的 IT 能力与企业绩效关系：时间节奏的中介作用

摘要

IT能力通过何种方式影响企业绩效一直是学术界和企业界关注的热点话题。已有相关研究对IT能力的探讨主要聚焦资源互补视角、体系惯例视角以及信息处理视角，且缺乏细致的分析。在回顾以往文献的基础上，从实物期权这一崭新理论视角讨论IT能力，同时，利用从珠三角地区采集的221家企业样本数据，使用LISREL8.70构建结构方程模型实证研究了IT能力（知识广度导向IT能力、知识深度导向IT能力）、时间节奏与企业绩效（创新绩效、财务绩效）的关系。研究结果表明，知识广度导向IT能力对企业绩效有显著正向影响；时间节奏在知识广度导向IT能力与企业绩效关系中起部分中介作用。研究结论以期为企业在使用IT促进企业绩效的过程中提供理论依据。%In what way IT capability affects enterprise performance has been a hot topic to scholars and business circles.In the existing related research, the discussion of IT capabilities has focused on perspec-tives of resource complementary, system of practice and information processing, without adequate analysis. On the basis of a literature review, from the perspective of the theory of real option to discuss IT capabili-ty, and meanwhile using 221 sample data collected from companies of PRD( Pearl River Delta) and using LISREL 8 .70 , a structural equation model is constructed to lead an empirical research on the relationship among IT capabilities ( knowledge reach-oriented IT capability, knowledge richness-oriented IT capabili-ty) , time pacing and enterprise performance ( innovation performance, financial performance) .Research results show that the knowledge reach-oriented IT capability has a significant positive effect on enterprise performance;time pacing takes a partial mediating effect on the relationship between knowledge reach-ori-ented IT capability and enterprise performance.In conclusion, a theoretical basis of using IT to promote enterprise performance is presented.