過往國外與資訊委外動機相關研究，研究對象以大企業為主，本研究利用其研究結果，對台灣中小企業進行問卷調查。調查中同時了解其採行資訊委外與決定不委外之動機與原因，試圖了解國內中小企業在委外動機上之偏好，以及在實際採行資訊委外時，何種類型的委外可獲得較好的滿意度與
績效。
本研究以問卷為工具，共發出1988 份問卷，回收130 份，扣除無效問卷15份，有效問卷115 份，問卷回收率5.78%，其中具委外經驗者有79份，占回收樣本的68.69%。
研究結果發現，阻礙中小企業進行資訊委外最重要的兩個因素分別是「擔心重要資料外洩」及「營運活動需要直接的控制」，而在採行委外的動機，多是出於「獲得公司內部無法提供的服務」及「改善現有服務」，且在排名前10的動機中，僅有一個與財務相關的動機，與既有國外大型企業研究結果的4項不同。
本研究利用集群分析的方式，將樣本分出三群，發現對資訊委外認識程度較低的群組，資訊委外的滿意程度也顯著地低於其它兩組。而滿意度較高的兩組，其委外支出占整體IT支出比例明顯較高，同時IT支出亦顯著低於前者。
最後本研究建議正採行資訊委外與欲採行資訊委外的中小企業，從認識與其能滿足資訊需求的市場資訊開始，因為從本研究的結果得知，對資訊委外較了解的企業，其對其委外結果亦有較高的評價。

Prior research on motivation to IT outsourcing mainly focused on large enterprises. This study borrows results from prior IT outsourcing researches on large enterprises, and adapts them to small and medium enterprises in Taiwan. The objective is to understand the reasons for IT outsourcing for small and medium companies, and to gain insights to the type of outsourcing that might lead to better satisfaction and performance.
This study is an exploratory research based on mail questionnaires distributed to two thousand small and medium companies in Taiwan.
Result shows that the two most critical reasons that lead small companies to shun away from outsourcing are: “Worry about leaking confidential information” and “The operation needs direct control.” On the other hand, the two most important reasons for SMEs to outsource are “Obtain services not available internally” and “Improve service level.” In contrast to prior researcher on large enterprise that include four financial related reasons in top 10 list, out results shows only one financial related reason in top ten.
This study also makes use of cluster analysis, dividing samples into three groups. The finding is that the group with lower outsourcing satisfaction also has lower knowledge about IT outsourcing, and vice versa. Meanwhile, both two groups with higher satisfaction spend more on IT outsourcing but less on total IT expenditure.
Finally, results suggest that companies with higher understanding of the outsourcing concept also have higher satisfaction to outsourcing. Hence, this study suggests that those who want to outsource should try to gain better understanding on outsourcing.

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