為了吸引外資投資國內企業及降低企業編製相關國際報表的成本，我國上市櫃、興櫃公司與金管會主管之金融業已於2013年正式採用IFRS編製財務報表並取代以往採用的ROC GAAP。導入IFRS對於企業是全面的衝擊，本研究即探討企業採用IFRS後，IFRS特色和資訊系統績效對達成IFRS財務報導任務之影響。 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，進一步以SmartPLS 3.0軟體以偏最小平方法PLS作為分析工具，探討IFRS特色、資訊系統績效與達成IFRS財務報導任務三者之間的關係。 實證結果顯示，資訊系統績效與達成IFRS財務報導任務無直接且顯著的相關；但資訊系統績效透過IFRS特色會計處理之部分中介變數則對達成IFRS財務報導任務有顯著影響。故可得知，欲達成IFRS財務報導任務之目標，資訊系統無法幫助企業達成IFRS財務報導任務，必須針對IFRS特色做相關的調整及反應，才能真正有效提升及改善達成IFRS財務報導任務之目標。 ;To attract foreign investment for investing domestic enterprises and reducing the cost of preparation of relevant international statements, Taiwan′s listed and over-the-counter companies and financial management of the financial industry in 2013 formally adopted IFRS to prepare financial statements instead of ROC GAAP. Introducing IFRS has had a comprehensive impact on the enterprise. Thus, the purpose of this study is to explore whether the information system performance and IFRS features have a significant impact on achieving IFRS financial reporting task after IFRS was introduced. This study collected research data through a questionnaire distributed in 2015. The participants were composed of companies that adopted the IFRS and covered in the fields of Taiwan’s listed, over-the-counter, and emerging stock markets. SmartPLS 3.0 was used as the analysis tool. In this way, the study can explore the relationships among information system performance, IFRS features, as well as IFRS financial reporting task. The empirical results show that the performance of the information system is not significantly related to the IFRS financial reporting task. However, some of the mediators in the IFRS accounting process have significant influence on the IFRS financial reporting task. It can be learned that in order to achieve the goal of IFRS financial reporting task, the information system upgrade cannot be the only thing to rely on. It is crucial to make the appropriate adjustment and response in terms of IFRS features so that the objectives of IFRS financial reporting can be improved and achieved.
