博碩士論文 103451003 詳細資訊




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姓名 蔡雅菁(YA-CHING TSAI)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 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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摘要(中) 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。
摘要(英) 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.
關鍵字(中) ★ IT 治理
★ 資訊系統績效
★ 會計資訊品質
關鍵字(英) ★ IT Governance
★ IS Performance
★ IFRS Information Quality
論文目次 摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
圖目錄 vi
表目錄 vii
一、 緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 研究流程 2
1-4 論文架構 3
二、 文獻探討 4
2-1 IT治理 4
2-2 資訊系統績效 8
2-3 IFRS資訊品質 10
2-4 合併報表編制程序 12
三、 研究方法 14
3-1 研究架構 14
3-2 研究對象與問卷收發情況 15
3-3 樣本描述 15
3-4 研究設計 19
3-4-1 IT治理 19
3-4-2 IS管理程序 20
3-4-3 IS績效 21
3-4-4 IFRS資訊品質 24
3-4-5 合併報表編制程序 25
3-4-6 變數衡量 26
四、 研究結果 27
4-1 基礎分析 27
4-2 統計檢定 30
4-3 測量模式評估 30
4-4 結構模式評估 37
4-5 假說檢定 44
五、 結論與建議 45
5-1 研究結論 45
5-2 研究限制與建議 46
參考文獻 47
中文部分 47
英文部分 48
參考文獻 中文部分
[1] 蔡文賢、范懿文、簡世文 (2006),進階ERP 企業資源規劃會計模組,前程文化事業有限公司,台北,民國95 年5 月。
[2] 蔡文賢、藍淑慧(2015),IFRS 經營管理e化實務,碁峰資訊股份有限公司,台北,民國104 年9 月。
[3] Carr, Nicholas G (2004),「IT有什麼明天」,杜默譯,台北市:大塊文化。
[4] Joseph F. Hair, Jr, G. Tomas M. Hult, Christian M. Ringle,Marko Sarstedt (2016),「結構方程模式:偏最小平方法PLS-SEM」,湯家偉譯,台北市:高等教育文化。
[5] 江美艷 (2014), 改善IFRSs合併財務報告編製流程-編製合併財務報告準備事項,勤業眾信會計師事務所。
[6] 臺灣證券交易所(2015),協助上市公司提升編製財務報告能力,臺證上一字第1041804315 號。
英文部分
[1] IFRS Foundation (2015), IFRS Foundation publishes updated guide to IFRS use around the world. Retrieved on May 2, 2016 from
http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-publishes-updated-guide-IFRS-use-around-the-world-April-2015.aspx
[2] ISACA (2012), COBIT 5: A Business Framework for the Governance and Management of Enterprise IT, ISACA, Rolling Meadows, Illinois.
[3] Hardy, G. (2006). Using IT governance and COBIT to deliver value with IT and respond to legal, regulatory and compliance challenges. Information Security technical report, 11(1), 55-61.
[4] De Haes, S., Van Grembergen, W., & Debreceny, R. S. (2013). COBIT 5 and enterprise governance of information technology: Building blocks and research opportunities. Journal of Information Systems, 27(1), 307-324.
[5] Lunardi, G. L., Becker, J. L., Maçada, A. C. G., & Dolci, P. C. (2014). The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms. International Journal of Accounting Information Systems, 15(1), 66-81.
[6] IT Governance Institute (2003) Board briefing on IT governance (2nd ed.).http://www.isaca.org/restricted/Documents/26904_Board_Briefing_final.pdf
[7] ITGI. "Board Briefing on IT Governance." (2001).
[8] Weill, Peter, and Jeanne W Ross. "IT Governance on One Page."(2004).
[9] Tsai, W.H., Chou, Y.W., Leu, J.D., Chen, D.C., Tsaur, T.S. (2013). “Investigation of the Mediating Effects of IT Governance-Value Delivery on Service Quality and ERP Performance” Enterprise Information Systems, Available online 20 June 2013, DOI: 10.1080/17517575.2013.804952.
[10] DeLone, W.H., & McLean, E.R.(1992).Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.
[11] Delone, W.H., & McLean, E.R.(2003).The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30.
[12] Board, F.A.S.(2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts No. 8: FASB Norwalk, CT.
[13] Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
[14] Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet.Journal of Marketing theory and Practice, 19(2), 139-152.
[15] Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2013). A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications.
[16] Helm, S., Eggert, A., & Garnefeld, I. (2010). Modeling the impact of corporate reputation on customer satisfaction and loyalty using partial least squares Handbook of partial least squares (pp. 515-534): Springer.
[17] Zhao, X., Lynch, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of consumer research, 37(2), 197-206.
指導教授 蔡文賢(Wen-Hsien Tsai) 審核日期 2016-6-27
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