由於全球化競爭來臨，企業莫不小心謹慎的致力於組織競爭優勢的提昇，以求能在快速變動的環境下生存，對企業而言，決定組織存亡的關鍵因素便是企業績效。在知識管理與顧客關係管理角色日益重要的今日，組織相繼投入許多資源於相關系統的建置，到底這些資訊科技的投入，能否發揮效益，對企業績效有所助益？此外，組織往往太過強調資訊技術，卻忽視企業的目的才是資訊科技應用的核心，以及需要其它組織環境的配合，如組織對市場的敏感度，或是組織成員分享知識的意願等。
本研究的主要研究目標是「企業績效」，由「市場導向」與「學習導向」出發，探討這兩種組織導向對企業績效的直接影響效果；同時，也欲探究「資訊科技對顧客關係管理的支援」，與「資訊科技對知識管理的支援」，對企業績效的影響效果；而組織內部對資訊科技的知識以及對資訊系統的重視程度，會影響資訊系統的施行，是以，也欲了解「資訊系統成熟度」對資訊科技支援的影響效果；此外，也希望了解，不同組織導向間經由資訊科技支援作為中介變數，對企業績效的間接影響效果。並希望能探索性地，探究不同的產業型態，是否會對組織導向與資訊科技支援和企業績效間關係的有所影響。
本研究驗證結果顯示：(1)市場導向與學習導向對企業績效有正向的影響；(2)資訊科技對顧客關係管理的支援對企業績效的影響未獲得支持，可能原因在於企業對於顧客關係管理系統的建置並非基於策略目的，以致達到效率，卻未發揮效果，且在「製造業」中尤甚；(3)資訊科技對知識管理的支援對企業績效有直接影響效果，同時扮演學習導向與企業績效間的中介變數，(4)資訊系統成熟度對資訊科技支援有正向影響效果；(5)市場導向對資訊科技對顧客關係管理的支援具正向效果；(6)資訊科技對知識管理的支援，在不同產業下，其影響效果有所差異。

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