近年來商業模式成為熱門的研究議題，成功的商業模式能帶給企業競爭優勢和可觀的利潤，企業希望能發展可以因應環境變化並獲利的商業模式，並且實際運作。除此之外，隨著環境與市場快速的改變，倘若企業沒有隨時準備好轉型，將很容易被環境淘汰。1993年的IBM面臨重大危機，之後成功的企業升級轉型且成為一個非常好的商業模式轉型楷模，Strikwerda提出IBM轉型後是實行Ackoff多層面組織理論的企業。不同於一般理論大多是實務界領先學術界，多層面組織理論是Ackoff十幾年前所提出來的，其中已經蘊含了商業模式設計的基本概念，而IBM是在Ackoff提出後企業轉型的。相隔多年的商業模式設計與實行令人產生好奇，當中是否存在落差，及實行的情況究竟如何？因此本研究的研究問題是企業面臨轉型時，如何設計與實行一個商業模式？根據此研究問題，本研究以IBM作為對象，採用個案研究法，深入了解IBM的變革過程及現況。
藉由回答此研究問題，本研究可以嘗試回答企業轉型時，商業模式設計與商業模式實行的關係，透過描述IBM轉型的過程，並以IBM這個楷模為例，提供一種以商業模式觀點的思考模式給創業家和企業變革者，作為創業或企業升級轉型的一個參考。本研究研究發現，商業模式設計與實行之間是動態的關係，商業模式設計能夠根據企業組織自身的情況加以調整商業模式設計或升級轉換設計概念。以及IBM轉型實行商業模式設計時，並不是通盤考量商業模式所包含的所有範疇，而是從商業模式所涵蓋的範疇中，一部分一部分的變革，商業模式所涵蓋的各個部分將會先後影響產生改變。

Business models have become more popular in recent years. Successful business models help enterprises get not only competitive advantage but also huge profit. Enterprises will easily fail if they do not prepare for business transformation in any time under the rapid changing circumstances. Accordingly, most enterprises want to dynamically develop profitable business model. In 1993, IBM faced crises that would bankrupt IBM. Fortunately, IBM had overcome its critical point to become a successful model of business transformation. Strikwerda proposed that IBM is one of enterprises who implementing Ackoff’s theories. Ackoff proposed his theories, which had already implied the concept of business model design, might partially inspire IBM’s business transformation. We were very curious about how a company partially implemented a designed business model while facing the necessary for business transformation. This study, therefore, attempted to explore how IBM partially implemented Ackoff’s “business model design” to understand the link of business model design and business model implementation.
Based on the perspectives of ten business model components, case study method was imported to deeply understand the details of IBM’s business transformation. We have found that there is a dynamic relationship between business model design and business model implementation. Moreover, business models design could be adjusted based on the enterprise''s needs. Finally, IBM did not consider the whole business model components in the very beginning of its business transformation but ten components of business model would partially and interactively change until all business model components changed.

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