ERP導入品質因素對IFRS轉換專案之影響

NCUIR > School of Management at National Central University > Executive Master of Business Administration > Electronic Thesis & Dissertation > Item 987654321/65115

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/65115

Title:	ERP導入品質因素對IFRS轉換專案之影響
Authors:	黃怡華;Huang,Yi-hua
Contributors:	企業管理學系在職專班
Keywords:	企業資源規劃;國際財務報導準則;系統品質;資訊品質;Enterprise Resource Planning;International Financial Reporting Standards;system quality;information quality
Date:	2014-07-18
Issue Date:	2014-10-15 14:40:57 (UTC+8)
Publisher:	國立中央大學
Abstract:	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，2013年正式採用國際財務報導準則(IFRS)，使得企業使用的ERP系統須配合做適度的調整及轉換。研究樣本為挑選2012年在經濟部註冊立案的前五千大公司為問卷發放對象，進行迴歸分析後本研究發現：第一、ERP系統品質對執行IFRS轉換專案任務有正向顯著關係，表示ERP系統品質越好，會使得執行IFRS轉換專案任務之有效達成度提高。第二、ERP資訊品質對執行IFRS轉換專案任務亦同樣有正向顯著關係，意即ERP資訊品質越高，有助於提升ERP執行IFRS轉換專案任務有效達成程度。;In order to attract foreign capital investing domestic enterprises and reduce cost on the preparation of international financial reports, International Financial Reporting Standards (IFRS) has been adopted by enterprises in Taiwan officially since the year of 2013, this change enforced enterprise ERP system to make appropriate adjustment to fulfill this conversion. Samples from this study are questionnaires from the top five thousand Taiwan companies which registered in Economic Affairs Department, and observations are from the year of 2012. After regression analysis this study founds : (1) the quality of ERP systems has a significant positive relationship to IFRS conversion project assignment, which means the better quality of ERP systems, the higher effectiveness achievement level on executing IFRS conversion project assignment (2) ERP information quality has a significant positive relationship to executing IFRS conversion project assignments, which means that the higher quality of ERP information, the better effectiveness achievement level for ERP performing IFRS conversion project assignment.
Appears in Collections:	[Executive Master of Business Administration] Electronic Thesis & Dissertation

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