Implementation of E-Learning and Corporate Performance: An Empirical Investigation


  • Chang-Yen Lai National Chengchi University
  • Wen-Ching Liou National Chengchi University



e-Learning, organization performance, performance evaluation


Research indicates that successful adoption of information systems (IS) to support business strategy can help the organizations gain superior financial performance. e-Learning can be defined as learning through information and communication technologies and it should include a mechanism for forecasting the actual expected benefits, converted to monetary values, and then comparing the benefits to the projected cost. This study focuses on the relationship between the e-Learning and organizationsâ?? financial performance and objective, using secondary financial data draw from the COMPUSTAT. The results indicate these firms significantly reduce cost, increase profitability after adopting e-Learning. The research outcome provides new insights into the productivity paradox associated with e-Learning adopters and helps applications of e-Learning across different organizations.

Author Biographies

Chang-Yen Lai, National Chengchi University

I am a Ph.D. candidate in Management Information Systems at the National Chengchi University. I received my B.B.A and M.B.A. in Management Information Systems from National Chengchi University in 1998 and 2000, respectively. My research interests include e-Learning, Data Mining and online gaming.

Wen-Ching Liou, National Chengchi University

Dr. Liou is Associate Professor of Management Information Systems at National Chengchi University. He received his Ph.D. in Computer Science from National Tsing-Hua University in 1989. He was formerly the Director of Computer Center at National Chengchi University. Much of his recent work focus on Object-oriented accounting system, Object-oriented manufacturing system, Enterprise Integration Model, Artificial Neural Network and Distributed Systems.




How to Cite

Lai, C.-Y., & Liou, W.-C. (2010). Implementation of E-Learning and Corporate Performance: An Empirical Investigation. International Journal of Advanced Corporate Learning (iJAC), 3(1), pp. 4–10.