組織競爭優勢一般都將其視為是能使組織獲得長期高於產業平均投資報酬率的能力（Porter, 1985）。但是經濟理論卻指出，在完全競爭市場中，競爭將使得超額利潤不可能存在。因此、如果某些資訊系統真的能夠替組織創造競爭優勢，組織的競爭者將不可能長期坐視而視訊速的模倣這些系統，因而抵銷了系統所創造的任何優勢。既然如此，顯然的僅僅提供較低的成本與較佳的產品或服務並不足以使得一個資訊系統成為能替組織帶來競爭優勢的策略性資訊系統。本研究引用目前在策略管理上被廣泛討論的資源基礎理論來探討、解釋資訊系統與組織競爭優勢間的互動關係，並以國內外的策略性資訊系統發展個案為對象，根據這實務經驗的觀察來進一步了解所謂策略性資訊系統的本質。

本研究之研究目的，可以歸納為以下兩項：

一、以資源基礎理論來解釋組織資源條件與資訊系統創造組織競爭優勢間的關係。

傳統的系統發展觀念認為所有系統發展所需的資源都可以很便利的取得。但是，如果沒有競爭者不易取得的資源牽涉其中，那麼資訊系統創造的競爭優勢應該不可能長期存在。為了研究此一現象，本研究首先利用七個國內資訊系統發展個案進行探索性研究。對組織資源條件對資訊系統創造競爭優勢的影響進行了解；建立研究命題。研究命題再利國內四類產業的電腦化現況資料加以實証，以驗證資源基礎理論在解釋資訊系統與組織競爭優勢間關係上的適用性。

二、界定影響策略性資訊系統發展的組織資源條件之內容。

如果上述組織資源條件的影響的確存在於策略資訊系統的發展中，那麼從積極面看，就有必要探討在規劃組織策略性資訊系統發展時，應將那些組織條件納入考慮。本研究首先以國外42策略性資訊系統個案，發展組織資源條件的分類架構。接著再以國內四類產業中39家業者的七類系統驗證這個架構在國內產業現況中的適用性。

本研究發現，資訊系統對公司的價值必須考量競爭的影響。而公司的資源條件的確對策略性資訊系統的發展具有重大的影響力。所以對系統價值的評估，不應僅限於在現行情境下的系統效益，而應該以一個更長期、更廣泛的角度來衡量其價值。本研究據此提出一組組織資訊系統發展策略觀念架構以及組織策略性資訊系統規劃程序，經過資源基礎理論的修正，本研究所研提的架構與程序涵蓋內部與外部分析，因此會更適用於策略性資訊系統的發展情況。

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