本研究採用知識傳遞的角度,來分析企業資源規劃系統(ERP)的導入。當組織在導入ERP系統時,與ERP系統相關的知識必須有效的從顧問公司傳遞到導入公司,以達到導入ERP系統成功的目的。從過去相關的文獻當中,我們發現其中缺乏利用實證的資料來驗證這樣一個重要的議題。所以,本研究即探討有效的知識傳遞與ERP系統成功之間的關係,並且試圖找出影響有效的知識傳遞的因素。本研究的研究對象是針對台灣的製造業公司來進行問卷的發放,而研究結果發現,有效的知識傳遞是正向的影響到ERP系統成功,除此之外更發現,導入公司的資訊部門人員能力、導入公司對ERP系統的吸收能力、與顧問公司的能力都正向的影響到有效的知識傳遞。 This study takes a knowledge transfer perspective to analyze the ERP implementation. When implementing an ERP system, knowledge transfer occurs between the consulting firm and the adopting firm. In order to achieve a successful ERP implementation, knowledge about the ERP system and business processes must flow efficiently from the consulting firm to the adopting firm. Previous research lacks empirical data to demonstrate this issue. Therefore, this study tests the relationship between effective knowledge transfer and ERP success, and also tries to explain the factors that influence effective knowledge transfer. A questionnaire was developed to collect data from a group of manufacturing firms in Taiwan. The results not only show that effective knowledge transfer is positively associated with ERP success but also demonstrate that the capability of the client’s IT personnel, client’s absorptive capacity, and consultant competence are positively related with effective knowledge transfer.