企業資源規劃(ERP)系統已證實為非常不易成功導入的，通常還需要大型的資訊科技投資以及改變企業營運的方式。而伴隨而來的企業流程再造(BPR)對可能影響的單位與人員，更增添壓力。然而，導入ERP與BPR就像是一把雙刃劍，若是能夠妥善的管理可能發生的組織變革，還是會使組織獲得益處。 本研究檢視了會影響由BPR與ERP的導入所引起的組織變革，與ERP導入專案成功之間關係的因素，這些因素包含了調節變數如組織調適與ERP系統調適，以及高階主管承諾、顧問服務品質、與關鍵使用者的能力，與中介變數如組織抗拒。企業流程再造所引起的組織變革的程度是以組織現行流程(as-is)與計畫流程(to-be)之間的差異來衡量，而由ERP的導入所引起的組織變革，則是由所選擇的ERP系統對組織的適用性來進行衡量。 本研究針對天下雜誌的前一千大製造商進行問卷調查，在143份回卷者中，有98份已導入ERP系統的廠商被視為有效樣本，並用來進行假說的檢定。研究資料發現本研究模型的基本關係在統計上為顯著，即現行流程與計畫流程間的差異越大，以及ERP系統的適用性越小，則ERP導入專案的成功程度越低。在組織抗拒獲得控制的情況下，一套高度適用的ERP系統能夠得到較佳的專案績效，而在ERP系統對組織的適用性不足時，對企業流程或是ERP系統的調適越高，都能使得專案的成功程度越高，調適也可以改善流程差異與ERP專案成功之間的關係。高階主管承諾也同樣能改善ERP對組織的適用性與專案成功之間的關係，但是能力較佳的關鍵使用者只有在流程差異單獨存在時有效。 ERP systems have been proven very difficult to implement given the required large technology investments and the fundamental changes in the way the business operates. Moreover, the accompanying business process reengineering (BPR) creates even greater pressure on the affected functional units and users. However, ERP implementation and BPR are like a double-edge sword in that organizational benefits can be realized if these organizational changes can be well managed. This study examines the factors that affect the relationship between the organizational changes caused by both BPR and ERP implementation, and the ERP project success. These factors include moderators such as the adaptation of the organization and ERP, top management commitment, consultant’s service quality, and key users competency, and mediating factor such as organizational resistance. The extent of organizational change from BPR is measured by the gap between as-is and to-be processes, and that from ERP implementation we measure the organizational fit of the selected ERP. A mail survey is conducted over the CommonWealth Top 1000 Manufacturers in Taiwan. Out of 143 respondents, 98 firms that have implemented ERP systems are considered valid empirical data for us to test our hypotheses. The research findings show that the primary relationship in our model is statistically significant, that is, the larger the gap between as-is and to-be processes and the less the organizational fit of ERP, the less is the ERP project successful. A highly fit ERP system can produce better ERP project results when organizational resistance can be reduced. But if the ERP doesn’t fit with the organization enough, the more effort spent on adaptation, either changing business process or customizing ERP, the project would be more successful. Adaptation can also help improve the positive relationship between the process gap and the ERP project success. Top management commitment also helps improve the positive relationship between the organizational fit of ERP and the project success. But highly competent key users are helpful only for the predictor of process gap.
