很多企業透過導入ERP系統來提升企業實務與營運上的效益，企業於導入ERP系統的過程中，常常藉由專家或顧問以協助企業導入, 由此可見，外部與內部專家的支持，二者扮演著相當重要的角色。因此，我們的研究將實證外部實體協助(顧問準則選擇、顧問服務品質)、內部的協助(專案管理)，進而探討其三者是否會影響公司ERP績效與IT治理的成效。我們的結果顯示，第一、顧問準則選擇(顧問專業領域知識、顧問的ERP導入經驗、顧問導入ERP的方法與工具與顧問對上線後之支援承諾)與顧問服務品質之構面存在著正向關係。第二、顧問服務品質之構面與專案管理任務達成度存在著正向關係。第三、專案管理任務達成度與ERP績效存在著正向關係。第四、專案管理任務達成度與IT治理成效存在著正向關係。為了更了解導入ERP過程中，顧問選擇、顧問服務品質、專案管理的改變狀況，我們實證台灣前5000大企業為我們的研究對象，並比較其結果於2006年與2009年之改變狀況。Many companies striving to enhance their business practices and operational benefits do so through implementation of an Enterprise Resource Planning (ERP) system. Organizations frequently use external expediters or consultants to assist in this process. External/internal expediter support plays a key role. Therefore, our study aims to avoid ERP implementation failure by examining the assistance of external expediter(consultant selection criteria, consultant service quality) are linked to internal entities (project management) and their further influence on ERP performance and IT governance. First, The results indicate that there are significantly positive relationships between the consultant selection criteria (consultant's domain knowledge, consultant's ERP implementation experience, consultant’s ERP implementation approaches and tools and consultant's support after going live) and the consultant service quality. Second, the results show that the consultant service quality dimensions are significantly related to the achievement levels of project management duties. Third, there are significantly positive relationships between achievement levels of project management duties and ERP performance. Fourth, there are significantly positive relationships between the achievement levels of project management duties and IT governance. To understand the change of consultant selections, consultant service quality and project management duties in ERP implementation, this study examined the ERP implementation experiences of the Top 5000 Largest Corporations in Taiwan in 2006, and 2009.
