本研究旨在理解跨組織資訊系統採用的困難，以情境的觀點，整合制度環境與社會文化的分析構面，透過個案研究的形式，來說明企業協同商務模式與跨組織資訊系統之電子化交易模式之間的衝突。根據本研究的分析結果可知，企業問協同商務活動的形成，不日企業所處的制度環境(組織條件與產業條件)與社會文化(社會關係與社會信任)'[盲境是密切關聯的。當企業期望透過跨組織資訊系統的採用，來改變組織間的合作模式時，這就如同以一個新的合作模式，去挑戰原有的合作模式及其相關的內外部條件因素一樣。企業所面對的挑戰，不僅是要解決原有合作模式與新合作模式間的衝突，還會面臨到新合作模式難以被採用情境接受的問題。本研究發現:I跨組織資訊系統的 採用，具有制度環境與社會文化的適域性存在」。因此，跨組織資訊系統的採用，不能只考量經濟利益或技術可行性，而忽略科技採用所需要的情境配合。這對於實務界發展跨組織資訊系統時，具有相當重要的散發。

This study interprets the difficulties of inter-organizational information systems (IOS)adoption. Past studies using the economic perspective attempt to illustrate that the adoption of technology is a rational behavior in the organizational level. However， while there are perceived benefits in adopting lOS，there may still be significant challenges. In this paper， we apply the contextualist perspective to highlight how conflicts exist in the differential assumption of coherence between lOS and business activities. These conflicts can be understood by analyzing the conditions of institutional and social/cultural contexts in the industrial/organizational level. Our case study reveals that the activities of the inter-organizational collaboration depend on the arrangements of society， industry， and organization. Itis concluded that the organizational institution (organization structure， value chain model， and people skill)， industrial institution (material characteristics， suppliers network， and market variation)， and social culture (social relationships and social trust) need to be addressed in lOS adoption. Specifically， when the institutional and social contexts are the major influences on inter-firm's operations， a keen sensitivity to the nature of inter-organizational collaboration is necessary in maximizing the possibility of IOS acceptance.