顧問選擇因素對ERP系統導入專案及 ERP系統執行IFRS轉換專案之影響 --以顧問經驗探討;The influence of Consultant choosing factor to ERP systems implementation project and IFRS transformation project

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題名:	顧問選擇因素對ERP系統導入專案及 ERP系統執行IFRS轉換專案之影響 --以顧問經驗探討;The influence of Consultant choosing factor to ERP systems implementation project and IFRS transformation project
作者:	范祖銘;Fan,Zu-ming
貢獻者:	企業管理學系
關鍵詞:	顧問選擇因素;企業資源規劃系統;資訊科技治理;國際財務會計準則;consultant choosing factor;ERP system;IT governance;IFRS
日期:	2014-06-19
上傳時間:	2014-08-11 18:19:07 (UTC+8)
出版者:	國立中央大學
摘要:	由於具有整合企業整體功能，並可以提供即時性的訊息給予企業決策者使用，企業資源規劃(Enterprise Resource Planning,ERP)系統儼然成為公司經營的必要IT工具。因此，諸多文獻紛紛開始探討如何可以成功導入ERP系統。例如：外部顧問。而這也衍生出另一個過程－─有關選擇外部顧問作為導入ERP系統的幫助者。然而，顧問因素有許多種，而本研究只專注在「顧問經驗」的要素上，探討此要素對於ERP導入專案的影響程度及其顯著性。另外，由於國際化的時代到來，為了與全球市場連結，使得企業在國際上有基本的競爭力，各國政府和企業紛紛開始強制性或推廣性地導入國際財務報導準則(International Financial Reporting Standard,IFRS)，作為企業編制財務報導的新興準則。而在此情形下，企業經營上勢必受到影響，而ERP系統的使用細節也將或多或少的產生改變，進而迫使公司必須成立相關團隊或專案來因應；而在這之中亦牽涉到是否要使用外部顧問的問題；又使用外部顧問，對於其是否一定要具備相當高的經驗，也是另一個需要考慮的地方。　　本研究的研究母體為台灣地區4276家企業，研究資料來自問卷調查，藉由獨立樣本檢定及迴歸分析的方法，從中探討選擇顧問的因素－顧問經驗，對於不同專案任務的達成程度之影響，其中分成ERP導入專案、ERP系統執行IFRS轉換專案。主要目的在於了解顧問經驗此項因素，是否一定就會對專案的績效產生顯著的正面影響。 ;Due to integrated enterprise-wide functions, and real time information which can be provided to enterprise decision maker, ERP systems become a necessary tool to business management. Therefore, there are a lot of references studying how to implement a ERP system successfully, such as”external consultant.” And it produces some process—about choosing consultants to help firms implementing a ERP system. However, there are a variety of factors about consultant choosing, and this research just highlights the factor”consultant experience” and to investigate the influence of consultant experience to ERP implementation project. On the other hand, faced the era of global world, every governments and enterprises from different conuntries all start to implement IFRS as its accounting standards to make a financial statement compulsorily or freely. Under this situation, there must have some effects on business management and changes on ERP systems more or less. Furthermore, it forces firms to establish some relative teams and projects to address it. Meanwhile, it have a question about whether firms to use external consultants; and there is another part about if all consultant need a higher level experience when using consultants. This research has population from Taiwan’s 4276 firms, and relative information from questionnaire. By using independent-sample T test and regression analysis, the research hopes to find the influence about how factor”consultant experience” affect “project performance.” And, it can be divided into two parts: one is “ERP implementation project,” and the other is “ERP transformation due to IFRS implementation project.” The main goal is to realize if the factor “consultant experience” must have some significantly positive impact to project performance.
顯示於類別:	[企業管理研究所] 博碩士論文

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