企業為因應國際趨勢，近年來正式採用國際財務報導準則(IFRS)，而需將其企業資源規劃(ERP)系統配合IFRS轉換執行升級或調整。ERP系統為企業重要資訊資產，ERP系統環境下之資訊科技(IT)治理將是不容忽視之管理要點，良好的IT治理將能幫助企業節省維護資訊系統成本並提升管理品質，進而提升其資訊系統效益，使企業提升自身競爭優勢。本研究為探討ERP環境下執行IT治理對ERP系統導入及執行IFRS轉換效益之影響，針對台灣2012年前五千大型企業進行問卷發放，研究結果發現：(1)企業有效之IT治理將能提升ERP系統導入專案達成程度，進而提升ERP系統之資訊及系統品質。 (2) 企業ERP系統之資訊及系統品質的提升，能夠彰顯ERP系統轉換IFRS之效益。(3) 企業ERP系統導入專案達成程度將增進ERP系統資訊品質及系統品質及ERP系統執行IFRS之效益。;In order to response to the worldwide trend, enterprises have officially adopted the International Financial Reporting Standards (IFRS) in recent years, and enterprise ERP system must be upgraded or made adjustments appropriately to the conversion. IT governance in ERP system is one of main points to corporate’s management. Good IT governance could make enterprises reduce the maintenance cost of ERP system, increase management quality, and enhance competitive advantage by increasing performance of ERP system. The purpose of this study was to investigate the impact of IT governance on performance of ERP implementation and IFRS conversion. This study used questionnaire survey method. Questionnaires were sent to top five thousand companies in Taiwan for the post-2012. The results revealed that: (1)Enterprise which has better IT governance could improve the level of attainment of ERP implementation, then enhance the performance of ERP implementation. (2)The performance of IFRS conversion could be enhanced by increasing the system and information quality of ERP system. (3)Level of attainment of ERP implementation could increase the quality of system and quality of information, and also the performance of IT governance and IFRS conversion of ERP system.
