隨著網路的泡沫化，電子商務的熱潮已漸漸退去，不過有些企業仍透過Web技術的應用來改變企業經營模式、組織結構、企業流程或改善顧客、供應商、企業夥伴間的關係，而且這種情況有越來越普遍的趨勢。加上透過電子商務及Web技術的應用來了解顧客的需求、行銷產品、提供服務、接受顧客訂單、客製化產品和服務更是企業達成卓越的顧客回應所不可或缺的。若要達成以上的目標企業必須對Web技術有所了解並且決定如何利用其具備的功能來發展電子商務網站。而電子商務網站所涵蓋的功能從靜態的產品型錄呈現到主動、動態、互動解決方案的發展、虛擬社群網絡的經營和網路行銷等。因此對Web技術的能力和特性有深入的了解才能管理這些能為企業帶來價值的商業活動和執行企業策略。可是成功的吸收Web技術並整合至其企業策略和價值鏈的活動上，不是所有的企業都成功。到底是什麼因素影響企業能有效的吸收Web技術呢?則為本研究所要探討的。有鑑於此，本研究以結構化理論下的組織因素和企業吸收Web技術的關係為探討的主要重點，而在本研究中，企業吸收Web技術定義為企業利用Web技術來執行策略和進行商業的活動。
本研究以英國社會學者Giddens所提出的結構化理論、Orlikowski所發展的「科技的結構化模型」、Chatterjee et al.的「科技吸收的結構化理論」等觀點從組織因素的層面來探討影響企業吸收Web技術之因素。因此本研究的目的在探討下列的研究問題：
一、高階主管的提倡對企業吸收Web技術的影響。
二、策略投資理由對企業吸收Web技術的影響。
三、協調程度對企業吸收Web技術的影響。
四、資源投入程度對企業吸收Web技術的影響。
五、組織管理規範對企業吸收Web技術的影響。
六、組織年齡對企業吸收Web技術的影響。
研究結果顯示組織因素中的高階主管提倡、策略投資理由、協調程度、資源投入、組織管理規範等構念和Web技術吸收構念間有實質關係存在則為本研究重要的發現。

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