就銀行產業而言，資訊科技(information technology, IT)的策略與投資可增加股東價值。資訊科技除了能改善銀行的核心能力之外，更是發展新的財務資訊服務及提供客戶有效且方便服務的一項必要工具。先前的研究曾指出，當企業策略與資訊科技應用恰當的配合時，則「資訊科技生產力弔詭」(IT productivity paradox)將不存在，因此，本研究欲採用能把資訊科技應用與經營策略相結合之平衡計分卡績效量度，來探討資訊科技應用程度不同之商業銀行對於財務與非財務面經營績效的影響。
故本研究以1997至2004年共8年研究期間之台灣上市櫃21家商業銀行為研究樣本，以平衡計分卡的四構面為基礎來建立研究假說並設計研究模型，進而探討資訊科技應用程度之高低對銀行績效的影響。研究結果發現：(1)學習與成長構面：高資訊化商業銀行的資訊科技應用，能顯著提高員工生產力、(2)內部程序構面：高資訊化商業銀行的資訊科技應用，能顯著減少人工成本、(3)顧客構面：高資訊化商業銀行的資訊科技應用，能顯著增加銀行存、放款市場佔有率、(4)財務構面：高資訊化商業銀行的資訊科技應用，能顯著提升資產報酬率與淨值報酬率、(5)資訊科技應用的經濟利益並不會自動的產生，若要達到資訊科技所帶來的理想效益，則必須將資訊科技計畫規劃入企業實施管理策略整體的一部分。
For the banking industry, the strategy and investment of IT are made to increase shareholder value. Investing on IT is highly important for improving core competencies for firms in the banking industry. Information technologies are essential tools for de-veloping new financial services and providing effective and convenient services to their customers. Several prior studies provide evidence that “IT productivity paradox” disappear when the use of IT is well matched with its business strategy. This research want to use BSC approach which can combine IT utilization and business strategy to investigate the effects of the different IT utilization levels on bank's financial and non-financial performance.
This research uses data from 21 commercial banks in Taiwan for a eight-year-period (1997-2004) and using BSC framework to develop hypotheses and design research models in order to investigate that the performance of the different IT utilization in banking industry. Thus this study shows the following results (1)IT utiliza-tion for high IT level banks can increase labor productivity (learning and growth per-spective), (2)IT utilization for high IT level banks can decrease labor cost (internal per-spective), (3)IT utilization for high IT level banks can increase the market share of bath deposits and loans (customer perspective), (4)IT utilization for high IT level banks can increase ROA and ROE (financial perspective), (5)the economic benefit of IT utilization do not accrue automatically. To achieve the optimal results, the IT plan must be formu-lated as an integral part of implementing management strategy.
