企業資源規劃系統(ERP)已廣被企業用來流程改造，有效整合內外部資源，以提高未來競爭優勢的利器。但ERP系統是一個高度複雜且高失敗率的專案，企業在導入ERP系統時，其牽涉的層面相當廣泛且費資耗時，若無事前完善的規劃，可能投入了龐大的資源與人力，卻仍導致失敗，更甚鉅者導致公司破產，故專案管理風險為影響ERP專案成功導入的重要因素。本研究目的：(1) 利用問卷調查的方式，依時間的演進（即2003年、2006年，以及2009年），針對企業在三個年份所發生的專案管理風險變化情形進行百分比排序，觀察其變化情況。(2) 將專案管理風險與ERP專案導入成功程度進行三個年份資料之分析，以了解專案管理風險依時間的演進，對導入成功程度之影響情況。研究結果指出，企業在導入ERP系統常會遇到的專案管理風險，分別為「落後專案所規劃的進度」、「預算不敷使用」、「專案管理者缺乏經驗」、「縮減原規劃導入之模組或功能」及「未能建立一個正式的溝通機制」等風險。而在專案管理風險對導入成功程度之影響情況方面，隨著時間演進，專案管理風險對於導入ERP專案成功之表現從不顯著影響，逐漸轉變為顯著影響，從趨勢可以推斷，專案管理風險影響企業成功導入ERP的相關層面甚鉅，故企業在導入ERP時，應特別著重專案管理風險，做好風險管理與因應策略，才能有效降低ERP導入風險及提高導入成功程度。ERP system has been widely used to assist in business process reengineering and integrate all enterprise resource effectively to obtain competitive advantage. However, ERP projects have been found to be highly complex and high failure rate to implement in business enterprises. Executing an ERP project not only spends a lot of time and money but also involves a broad range of organizational transformation processes during the whole implementation process. It would be still failed, even lead to bankruptcy of company without effective project planning and control. So project management risk is one of the most critical risks in ERP implementation. The aim of this study is as follows: (1) the study is a longitudinal research (three year a time) and questionnaire survey is applied to gather the data for analyzing the change of the time trend. (2) By examining the relationship between project management risk and the success of ERP implementation, we can further to comprehend the evolution of trend of risk which plays a critical effect on the success of ERP implementation. Our research findings indicated that some project management risk factors which are ERP project is completed behind schedule and over budget, project managers lack of experience, inappropriately cutting project scope, and lack of effective communication system will diminish the success of ERP project. Moreover, as time goes by, project management risk is more effective on the success of ERP implementation, so project managers should do risk management properly and develop strategies to reduce project management risk and lead to the success of ERP project.
