許多學者開始研究ERP導入成功的主因，如領導力與高階管理者的支持等(Bingi, et al., 1999)。而本研究從ERP供應商與顧問面切入，來了解ERP供應商與顧問等外部資源藉由影響IT治理此一公司內部治理的變數，來對ERP績效產生影響的可能性。經由本研究之問卷分析發現，ERP供應商不僅可直接對ERP績效產生正面影響，亦可以透過IT治理來做為中介變數影響ERP績效；而導入之顧問則無法對ERP績效產生影響，卻可影響IT治理並間接影響ERP績效。;There are many articles about the critical factors to the success of ERP implementation, such as leadership or the support from top management (Bingi, et al, 1999). In my study, I focused on how ERP provider, consultant and IT governance affect ERP performance. Through my analysis, I found that ERP provider have positive influence on ERP performance while the consultant who implement ERP can only have positive influence on ERP performance through the effect of IT governance.
