顧問選擇因素對ERP系統導入專案及 ERP系統執行IFRS轉換專案之影響 --以顧問經驗探討

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范祖銘(Zu-ming Fan) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

顧問選擇因素對ERP系統導入專案及 ERP系統執行IFRS轉換專案之影響 --以顧問經驗探討
(The influence of Consultant choosing factor to ERP systems implementation project and IFRS transformation project)

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摘要(中)

由於具有整合企業整體功能，並可以提供即時性的訊息給予企業決策者使用，企業資源規劃(Enterprise Resource Planning,ERP)系統儼然成為公司經營的必要IT工具。因此，諸多文獻紛紛開始探討如何可以成功導入ERP系統。例如：外部顧問。而這也衍生出另一個過程－─有關選擇外部顧問作為導入ERP系統的幫助者。然而，顧問因素有許多種，而本研究只專注在「顧問經驗」的要素上，探討此要素對於ERP導入專案的影響程度及其顯著性。另外，由於國際化的時代到來，為了與全球市場連結，使得企業在國際上有基本的競爭力，各國政府和企業紛紛開始強制性或推廣性地導入國際財務報導準則(International Financial Reporting Standard,IFRS)，作為企業編制財務報導的新興準則。而在此情形下，企業經營上勢必受到影響，而ERP系統的使用細節也將或多或少的產生改變，進而迫使公司必須成立相關團隊或專案來因應；而在這之中亦牽涉到是否要使用外部顧問的問題；又使用外部顧問，對於其是否一定要具備相當高的經驗，也是另一個需要考慮的地方。
　　本研究的研究母體為台灣地區4276家企業，研究資料來自問卷調查，藉由獨立樣本檢定及迴歸分析的方法，從中探討選擇顧問的因素－顧問經驗，對於不同專案任務的達成程度之影響，其中分成ERP導入專案、ERP系統執行IFRS轉換專案。主要目的在於了解顧問經驗此項因素，是否一定就會對專案的績效產生顯著的正面影響。

摘要(英)

Due to integrated enterprise-wide functions, and real time information which can be provided to enterprise decision maker, ERP systems become a necessary tool to business management. Therefore, there are a lot of references studying how to implement a ERP system successfully, such as”external consultant.” And it produces some process—about choosing consultants to help firms implementing a ERP system. However, there are a variety of factors about consultant choosing, and this research just highlights the factor”consultant experience” and to investigate the influence of consultant experience to ERP implementation project. On the other hand, faced the era of global world, every governments and enterprises from different conuntries all start to implement IFRS as its accounting standards to make a financial statement compulsorily or freely. Under this situation, there must have some effects on business management and changes on ERP systems more or less. Furthermore, it forces firms to establish some relative teams and projects to address it. Meanwhile, it have a question about whether firms to use external consultants; and there is another part about if all consultant need a higher level experience when using consultants.
This research has population from Taiwan’s 4276 firms, and relative information from questionnaire. By using independent-sample T test and regression analysis, the research hopes to find the influence about how factor”consultant experience” affect “project performance.” And, it can be divided into two parts: one is “ERP implementation project,” and the other is “ERP transformation due to IFRS implementation project.” The main goal is to realize if the factor “consultant experience” must have some significantly positive impact to project performance.

關鍵字(中)

★ 顧問選擇因素
★ 企業資源規劃系統
★ 資訊科技治理
★ 國際財務會計準則

關鍵字(英)

★ consultant choosing factor
★ ERP system
★ IT governance
★ IFRS

論文目次

中文摘要 ii
英文摘要 iii
目錄 v
表目錄 vii
圖目錄 viii

一、緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 研究架構及研究流程 4
1-3-1 研究架構 4
1-3-2 研究流程 5

二、文獻探討 7
2-1 企業資源規劃(ERP)系統 7
2-1-1 ERP發展概況 7
2-1-2 ERP定義和功能 7
2-1-3 ERP所帶來的效益 9
2-2 國際財務報導準則(IFRS) 10
2-2-1 IFRS 10
2-2-2 IFRS與一般公認會計原則(GAAP)的差異 10
2-3 顧問 11
2-3-1 顧問的定義和經營範圍 11
2-3-2 顧問之於ERP系統導入專案的重要性 12
2-3-3 ERP系統導入專案對於顧問的需求 13
2-3-4 顧問之於ERP系統執行IFRS轉換專案的重要性 14
2-4 資訊科技治理(IT governance) 15
2-4-1 IT治理的內容和定義 15
2-4-2 IT治理、IT管理(IT management)和公司治理(Business governance) 15
2-4-3 衡量IT治理目標達成的指標 16
2-5 IFRS轉換對於ERP系統的影響 18

三、研究方法 20
3-1 研究架構 20
3-2 問卷設計與發放對象 21
3-3 問卷收發情形及樣本描述 22
3-4 IT治理工作項目、ERP系統導入專案與ERP系統執行IFRS轉換專案之評估 24
3-4-1 IT治理工作項目的構面之評估 24
3-4-2 ERP系統導入專案的構面之評估 26
3-4-3 ERP系統執行IFRS轉換專案的構面之評估 27
3-5 衡量變數 28

四、研究結果 30
4-1 ERP顧問選擇有無考慮導入經驗對於ERP系統導入專案之任務達成程度之影響 30
4-2 ERP顧問選擇有無考慮導入經驗對於IT治理之工作項目達成程度之影響 32
4-3 IT治理之工作項目達成程度對導入ERP系統的專案之任務達成程度之影響 34
4-4 IFRS顧問選擇有無考慮轉換經驗對於ERP系統執行IFRS轉換專案之任務達成程度之影響 36
4-5 ERP系統導入專案之任務達成程度對於ERP系統執行IFRS轉換專案之任務達成程度之影響 38

五、結論及建議 40
5-1 研究結論 40
5-2 研究限制和研究建議 42

參考文獻 43

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指導教授

蔡文賢(Wen-hsien Tsai)

審核日期

2014-6-19

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