資訊系統績效與IFRS財務報導達成度之中介變數探討

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题名:	資訊系統績效與IFRS財務報導達成度之中介變數探討
作者:	方孝先;Fang, Hsiao-Hsien
贡献者:	企業管理學系
关键词:	資訊系統績效;內部控制要素;會計資訊品質;IFRS財務報導達成度;Performance of information system;Internal control;Quality of accounting information;Achievements of IFRSs
日期:	2017-06-01
上传时间:	2017-10-27 13:11:03 (UTC+8)
出版者:	國立中央大學
摘要:	2013年台灣已正式採用國際財務報導準則 (International Financial Reporting Standards;IFRS) ，企業面臨資訊環境隨時代進步，除了其複雜性不斷提升，相對地資訊系統的查核風險也隨之與日俱增，因此資訊環境的優劣將間接影響企業交易循環的正確性及財務報表資訊的準確性與可靠性。本研究透過問卷的方式，針對國內上市、上櫃、興櫃公司發放1850份問卷，以探討在IFRS環境下，資訊系統績效包含系統品質、資訊品質、內外IT人員服務品質、使用資訊系統、使用者滿意度與對組織的影響，對企業內部控制之各項要素有所影響，以及對會計資訊品質之影響，進而對公司IFRS財務報導達成度產生影響。經研究分析後發現，資訊系統績效對內部控制要素之達成度有所影響，同時會影響到會計資訊品質，也會進而影響到IFRS財務報導之達成度，使資訊系統績效對於IFRS財務報導之達成度具有關鍵性影響。;In 2013, International Financial Reporting Standards (IFRS) has been formally adopted in Taiwan. Due to the significant progression of the information environment, enterprises have to encounter its growing complexity and the increasing audit risk of the information system. Thus, the quality of the information environment can indirectly influence the correctness of business transactions and financial statements of information accuracy and reliability. The research method of this study is to use questionnaires to investigate the performance of the information system in the IFRS environment, mainly focusing on the domestic market for Listed, OTC, Emerging Company. The investigation includes system quality, information quality, service quality, use information system, user Satisfaction and organizational Impact, have an impact on five elements of internal control and have an impact on the quality of accounting information, and thus affect the company’s achievements of IFRSs. This research shows that the performance of the information system has an impact on the achievement of the internal control elements, and it also affects the quality of the accounting information, which can cause an effect on the achievement of the IFRS financial report significantly, performance of information system of the company’s achievements of IFRSs that it has a crucial impact.
显示于类别:	[企業管理研究所] 博碩士論文

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