ERP系統績效及自行編製合併財務報表能力對於IFRSs效益之影響

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姓名

郭桓軒(HUAN-HSUAN, KUO) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

ERP系統績效及自行編製合併財務報表能力對於IFRSs效益之影響

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摘要(中)

摘要
本研究係以探討企業資源規劃系統績效與自行編製合併財務報表能力及IFRSs效益之間之相關性，來了解企業資源規劃系統是否能夠幫助集團企業面對會計法規的更動，藉此試圖解釋及尋找我國會計政策不斷變動下之解決方法。經由針對我國上市、上櫃及興櫃公司之問卷發放、分析獲得研究結果，顯示ERP系統績效對自行編製合併財務報表能力及IFRSs效益有顯著影響，且自行編製合併財務報表也在ERP系統績效與IFRSs效益間扮演重要之角色。本研究結果證實集團企業在考量如何達成IFRSs效益時，亦可以將ERP系統的導入、升級專案及提升自行編製合併財務報表能力等議題納入其中；此外，本研究也證實，政府所推行的相關會計政策，的確能夠影響IFRSs效益的達成。

摘要(英)

This study explores the relationship between Enterprise Resource Planning (ERP), the abilities for preparing the consolidated financial statements and the benefits of IFRSs; thereby, this study is to search and understand the solutions for the accounting policies that continuously change. By the way of surveying the listed companies at stock exchange, over-the-counter and emerging stock market, the result of analyses demonstrates that the performance of ERP system has a significant impact on the abilities for preparing the consolidated financial statements and the benefits of IFRSs, also showing up that the abilities for preparing consolidated financial statements plays an important role within the performance of ERP system and the benefits of IFRSs. It concludes that the corporates could take the ERP roll-out or upgrade project and the issue of raising the abilities for preparing the consolidated financial statements into consideration on the IFRSs issue; moreover, it proves that the accountant policies government made are really helpful to achieve the benefits of IFRSs.

關鍵字(中)

★ 企業資源規劃
★ 合併財務報表
★ IFRSs效益

關鍵字(英)

★ Enterprise Resource Planning (ERP)
★ Consolidated financial statements
★ Benefits of IFRS

論文目次

目錄
摘要 i
Abstract ii
致謝 iii
目錄 iv
圖目錄 vi
表目錄 vii
一、諸論 1
1-1　研究背景與動機 1
1-2　研究目標 2
1-3　預期貢獻 3
1-4　研究架構與流程 3
二、文獻探討 5
2-1　ERP系統 5
2-2　資訊系統成功模型 5
2-3　國際財務報導準則 10
2-4　IFRSs效益 11
2-5 合併財務報表 13
2-6 自行編製合併財務報表能力 14
2-7 　ERP系統與財務會計 16
2-8　小結 17
三、研究方法 18
3-1　研究架構 18
3-2　問卷設計與發放情形 19
3-3 樣本描述 19
3-3-1 公司產業別 20
3-3-2 企業規模 21
3-3-3 年營業額 22
3-3-4 成立年數 23
3-3-5 經營型態 24
3-3-6 小結 24
3-4 構面評量與變數衡量方式 24
3-4-1 ERP系統績效 25
3-4-2 自行編製合併財務報表能力 25
3-4-3 IFRSs效益 26
3-4-4 加權權重公式 26
3-4-5 變數編碼 28
四、研究結果 29
4-1 測量模型評估 30
4-1-1 收斂效度 30
4-1-2 因素負荷量 (Factor loadings) 31
4-1-3 內部一致性 32
4-1-4 平均變異萃取量 (Average Variance Extracted, AVE) 33
4-1-5 區別效度 (Discriminant Validity) 34
4-2 結構模型評估 35
4-2-1 決定係數R2 36
4-2-2 盲解法Q2 37
4-2-3 效果值評估f2 37
4-2-4 路徑係數 38
4-3 中介效果 40
4-4 小結 43
五、研究結論與建議 44
參考文獻 46
中文部分 46
英文部分 47

參考文獻

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指導教授

蔡文賢

審核日期

2017-12-13

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