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. |