IFRS下合併報表編製能力、程序對會計資訊品質之影響與探討

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：13

、訪客IP：18.118.30.3

姓名

李佳璋(Chia-Chang Li) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

IFRS下合併報表編製能力、程序對會計資訊品質之影響與探討

相關論文

★ 台灣與大陸在ERP專案管理、專案成員向心力與離心力的不同之處	★ ERP專案成員離心力與向心力對代理問題之影響
★ 事業策略、人力資源管理與組織績效之實證研究	★ 商用飛機維修成本控制之研究-以某國籍航空公司為例
★ ERP系統更換關鍵成功因素研究-以Oracle系統導入為例	★ 中小企業自行開發ERP 系統關鍵成功因素研究- 以高科技產業為例
★ 文化創意產業產品策略選擇之影響因素-以國片為例	★ 專案管理風險對ERP專案成功之影響
★ 品質機能展開與多準則決策於設備開發應用	★ ERP導入品質因素對IFRS轉換專案之影響
★ ERP投資金額對服務品質及導入後IT治理目標之分析	★ ERP 導入問題對專案的影響
★ IFRS轉換對員工退休金計畫影響	★ IFRS轉換對企業績效評估的影響
★ IFRS轉換問題對IFRS效益的影響	★ ERP環境下企業集團自行編製合併報表能力對XBRL資訊透明度之研究

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 ( 永不開放)

摘要(中)

本研究為探討在IFRS環境下，合併報表編製能力包含資訊整合、一致性處理與組織成員與流程三大能力，對合併報表編製程序下之各項編製程序有所影響，進而對公司會計資訊品質之影響。經問卷統計發現，合併報表編製能力對其編製程序之達成度有所影響，同時影響到會計資訊品質，使合併報表之編製能力對於合併財務報表之資訊品質具有關鍵性影響。

摘要(英)

This study is to explore the ability of the preparation of the consolidated financial statements includes information integration, process consistency and organization and process capability, have an impact on the consolidated financial statements programmed under the programming, and thus affect the company′s accounting information quality. Statistics found by the survey, the preparation of the consolidated financial statements have an impact on its ability to achieve the degree of programming, while affecting the quality of accounting information, the ability to make the preparation of the consolidated financial statements of the consolidated financial statements for the quality of information that it has a crucial impact.

關鍵字(中)

★ 合併報表編製能力
★ 合併報表編製程序
★ 會計資訊品質

關鍵字(英)

★ Ability of the preparation of the consolidated financial statements
★ Preparation of consolidated financial statements procedures
★ Quality of accounting information

論文目次

摘要 i
Abstract ii
致謝辭 iii
目錄 iv
圖目錄 v
表目錄 vi
一、緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 預期貢獻 3
1-4 研究架構與流程 4
二、文獻探討 6
2-1 國際財務報導準則 6
2-2 合併財務報表 9
2-3 合併報表編製能力 11
2-4 合併報表編製程序 16
2-5 會計資訊品質 18
三、研究方法 21
3-1 研究架構 21
3-2 研究對象與樣本描述 23
3-3 構面評估 25
四、研究結果 30
4-1 基礎分析 30
4-2 統計檢驗 35
4-3 測量模式評估 36
4-4 結構模式評估 44
4-5 假說檢定 53
五、結論與建議 54
5-1 研究結論 54
5-2 研究限制與未來建議 56
參考文獻 57

參考文獻

中文部分
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), 5-64.

江美豔. (2011). 接軌IFRSs:我國邁向國際舞台之重要里程碑. 勤業眾信通信.

呂惠民. (2009). 勤業眾信聯合會計師事務所. 勤業眾信通訊.

周建宏. (2008). 《迎接IFRS》系列二：合併報表、母公司個別報表及合併個體中不具控制力股權之交易處理及表達. 於資誠通訊第222期.

周建宏. (2009). IFRS—未來的全球會計語言. 證券櫃檯, 第140期, 80-84.

林坤進. (2011). 企業導入 IFRS 所面臨之困難與挑戰: 以 H 上市公司為例.

施智仁. (2014). 因應財務合併之資訊系統架構設計, 合併報表選擇與其效益分析: 以製造業為例.

徐永堅. (2016). 主管機關「協助上市(櫃)、興櫃公司提升編製合併財務報告能力」政策解析與企業因應實務, 台北.

陳惠玲. (2013). IFRS公報試析－從「觀念架構」掌握IFRS之變革－會計大解放，告別穿制服時代. TEJ信用風險評估專刊, 19, 8-19.

彭德全. (2014). 改善IFRSs合併財務報告編製流程宣導會.資誠聯合會計師事務所. (2013). 2013年台灣企業Benchmarking Survey分析報告. (資誠聯合會計師事務所), 13.

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.

蔡文賢、藍淑慧. (2015). IFRS經營管理e化實務. 台北市: 碁峰資訊股份有限公司.

鄭興、彭為德. (2007). 以系統軟體輔助合併報表編製實務 (下) 功能與資訊齊整合報表與管理顯價值. 會計研究月刊, 259期.

李宜樺、林雯瑜. (2009). 《迎接IFRS》系列三：IAS 21功能性貨幣別的決定及外幣交易之處理. 資誠通訊第223期.

英文部分

Albrecht, W. S., & Sack, R. J. (2001). The perilous future of accounting education. The CPA Journal,71(3), 16.

Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.

Board, F. A. S. (2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts No. 8: FASB Norwalk, CT.

Bunderson, J. S., & Boumgarden, P. (2010). Structure and learning in self-managed teams: Why “bureaucratic” teams can be better learners. Organization Science, 21(3), 609-624.

Carroll, A. B. (1978). Setting operational goals for corporate social responsibility. Long Range Planning, 11(2), 35-38.

Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.

Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. 2nd edn. Hillsdale, New Jersey: L: Erlbaum.

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of accounting research, 46(5), 1085-1142.

Davison, A. C., & Hinkley, D. V. (1997). Bootstrap methods and their application (Vol. 1): Cambridge university press.

DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.

Efron, B. (1981). Nonparametric estimates of standard error: the jackknife, the bootstrap and other methods. Biometrika, 68(3), 589-599.

Ehie, I. C., & Madsen, M. (2005). Identifying critical issues in enterprise resource planning (ERP) implementation. Computers in industry, 56(6), 545-557.

Gefen, D. (2000). E-commerce: the role of familiarity and trust. Omega, 28(6), 725-737.

Geisser, S. (1974). A predictive approach to the random effect model. Biometrika, 61(1), 101-107.

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.

Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2011). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. doi:10.1007/s11747-011-0261-6

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.

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.

Keller, R. T. (2001). Cross-functional project groups in research and new product development: Diversity, communications, job stress, and outcomes. Academy of management Journal, 44(3), 547-555.

Kerr, N. L., & Tindale, R. S. (2004). Group performance and decision making. Annu. Rev. Psychol., 55, 623-655.

Miller, K. I., & Monge, P. R. (1986). Participation, satisfaction, and productivity: A meta-analytic review. Academy of management Journal, 29(4), 727-753.

Miller, J., & Doyle, B. A. (1987). Measuring the effectiveness of computer-based information systems in the financial services sector. MIS quarterly, 107-124.

Moser, C. A., & Kalton, G. (1971). Survey methods in social investigation. Survey methods in social investigation.(2nd Edition).

Niven, P. R. (2011). Balanced scorecard: Step-by-step for government and nonprofit agencies: John Wiley & Sons.

Olson, E. M., Walker Jr, O. C., & Ruekert, R. W. (1995). Organizing for effective new product development: The moderating role of product innovativeness. The Journal of Marketing, 48-62.

Pirouz, D. M. (2006). An overview of partial least squares. Available at SSRN 1631359.

Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior research methods, instruments, & computers, 36(4), 717-731.

Rai, A., Lang, S. S., & Welker, R. B. (2002). Assessing the validity of IS success models: An empirical test and theoretical analysis. Information systems research, 13(1), 50-69.

Rajagopal, P. (2002). An innovation—diffusion view of implementation of enterprise resource planning (ERP) systems and development of a research model. Information & Management, 40(2), 87-114.

Tompson, R., Barclay, D., & Higgins, C. (1995). The partial least squares approach to causal modeling: Personal computer adoption and uses as an illustration. Technology Studies: Special Issue on Research Methodology, 2(2), 284-324.

Walker, A. R. (1987). CCD photometry of galactic clusters containing Cepheid variables–V. Ruprecht 79. Monthly Notices of the Royal Astronomical Society, 229(1), 31-40.

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

推文