集團企業透過IT治理與資訊系統績效提升IFRS資訊品質之研究;IT Governance and IS Performance Enhanced IFRS Information Quality in Group Companies

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题名:	集團企業透過IT治理與資訊系統績效提升IFRS資訊品質之研究;IT Governance and IS Performance Enhanced IFRS Information Quality in Group Companies
作者:	蔡雅菁;TSAI,YA-CHING
贡献者:	企業管理學系
关键词:	IT 治理;資訊系統績效;會計資訊品質;IT Governance;IS Performance;IFRS Information Quality
日期:	2016-06-27
上传时间:	2016-10-13 13:06:57 (UTC+8)
出版者:	國立中央大學
摘要:	本研究資料為2015年所發問卷，調查對象為IFRS轉換後的台灣上市、上櫃及興櫃公司，並篩選出需要編制合併報表的集團企業以瞭解集團企業資訊系統導入管理程序、IT治理、資訊系統績效與IFRS會計資訊品質之關係。實證結果顯示，集團企業資訊系統導入管理程序與導入後的資訊系統績效無顯著相關；但資訊系統導入管理程序透過IT治理此一完全中介變數則對導入後的資訊系統績效有顯著正相關。故僅注重資訊系統導入管理程序未必能影響導入後的資訊系統績效，需搭配良好的IT治理兩者相輔相成，即可有效影響資訊系統導入後的績效衡量指標。而集團企業資訊系統的績效與IFRS資訊品質指標有顯著正相關，深入研究後發現，若資訊系統績效透過編制合併報表程序達成此一部分中介變數，可提高會計資訊品質的可靠度。 ;This study collected research data through a questionnaire distributed in 2015, to participants comprising companies that adopted the IFRS and that were also in Taiwan’s listed, over-the-counter, and emerging stock markets. Next, corporate groups that were required to prepare consolidated financial statements were selected as the target group to identify the relationships between IFRS accounting information quality and factors such as a corporate group’s information system implementation and management procedure, IT governance, and information system performance. The empirical results showed that the effect of a corporate group’s information system implementation and management procedure on its information system performance is nonsignificant, whereas IT governance significantly mediated the effect of a corporate group’s information system implementation and management procedure on its information system performance. Therefore, companies that emphasize only incorporating information system implementation and management procedure may not necessarily enjoy improved information system performance (measured by performance assessment indicators). In other words, companies must also support the procedure with favorable IT governance. Similarly, a corporate group’s information system performance is significantly correlated with its IFRS information quality. A further in-depth study revealed that by using the consolidated financial statement preparation process to achieve IT governance and hence assume the effect of a mediating variable, the quality and reliability of accounting information can be elevated.
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