中文摘要：

信息技术吸收界定为IT技术在组织活动、业务流程中内化与融合程度，是研究企业利用IT技术投资获得商业价值这一因果关系链中的重要理论概念。本文以结构化理论中“结构一行为一结果”的分析思路，构建IT协调机制、知识整合活动与信息技术吸收之间关系模型，其中前两者分别对应了组织、个体层面因素。之后，运用问卷调查、结构方程等方法对于理论模型进行实证检验与分析。研究结果表明：个体层面因素一知识整合活动会直接影响企业IT技术吸收程度；在组织层面因素方面，高层正式IT协调、中层正式IT协调以知识整合活动为完全中介变量进而影响企业IT技术吸收；中层非正式IT协调既以知识整合活动为部分中介变量，同时直接影响企业IT技术吸收；此外，高层非正式IT协调对于信息技术吸收影响并未获得实证数据支持。

英文摘要：

The assimilation of information technology is defined as the extent to which the use of technology diffuses across organizational activities, which is an important construct in the causal chain of influence from the organizational adoption of information technology to the evidence of its impacts on business value. Based on structuration theory, this research develops a theoretical model to study the effect of IT-Business coordination （organizational factors） , knowledge integration activities （ individual factors ）, and the assimilation of information technology. Then, the survey method was used to test the theoretical model empirically in context of Chinese companies. Results from statistical analysis suggest that formal coordination （top or middle manager level ）, informal coordination （middle manager Level ） positively affect knowledge integration, which then positively affect the assimilation of information technology into organizational activities. Surprisingly, we do not find support for our hypothesis that informal coordination （top manager level ） directly affects the assimilation of information technology.