ERP系統績效對盈餘管理、IT治理及公司治理影響之研究

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：39

、訪客IP：18.216.42.122

姓名

李坤璋(Kuen-chang Lee) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

ERP系統績效對盈餘管理、IT治理及公司治理影響之研究
(The influence of ERP systems' performance on earnings management, IT governance, and corporate governance.)

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]

[檢視]

[下載]

本電子論文使用權限為同意立即開放。
已達開放權限電子全文僅授權使用者為學術研究之目的，進行個人非營利性質之檢索、閱讀、列印。
請遵守中華民國著作權法之相關規定，切勿任意重製、散佈、改作、轉貼、播送，以免觸法。

摘要(中)

ERP系統之發展已十年有餘，企業在高度E化之環境，交易之流程愈來愈難留下明顯之軌跡，進而增加IT治理及公司治理之困難程度。本研究以DeLone and McLean模型為基礎，透過實證研究探討ERP系統績效、盈餘管理、IT治理及公司治理間之關係。經分析後發現ERP系統績效對盈餘管理有顯著之影響，ERP系統績效愈好盈餘管理程度愈低，符合預期之結果。進一步分析，在DeLone and McLean模型構面中，ERP導入後之系統品質對盈餘管理有顯著之影響，這意味著系統品質之改善將可減少盈餘管理之程度。我們也發現在高度E化之企業環境下，欲提升公司治理水準，可先提升IT治理水準；欲提升IT治理水準，可由提升ERP系統績效著手。其中，在提升ERP系統績效方面，可先提升使用者之滿意度、系統品質及系統使用之績效；在提升IT治理方面，可由策略校準著手。

摘要(英)

The development of the Enterprise Resource Planning (ERP) system has taken over a decade. As companies become ever more involved in the e-environment, the number of electronic and traceless transactions is constantly increasing. This trend leads to increasing difficulty in IT governance and corporate governance. This study is based on the DeLone and McLean model, and explores the empirical relationships among ERP performance, IT governance and corporate governance. We analyze whether there is a linkage between performance measures of Enterprise Resource Planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyze how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced. We also find that to enhance the degree of corporate governance, ERP performance for enterprises in the ERP environment must first be enhanced. Moreover, to improve the performance of ERP, attention must be given to the performance of User Satisfaction, System Quality and System Use. To strengthen IT governance, the focus must be on Strategic Alignment, and then, through IT governance, upgraded corporate governance can be achieved.

關鍵字(中)

★ 企業資源規劃
★ ERP績效
★ DeLone and McLean 模型
★ 盈餘管理
★ IT治理
★ 公司治理

關鍵字(英)

★ corporate governance
★ IT governance
★ Earnings management
★ DeLone and McLean model
★ ERP performance
★ ERP
★ Enterprise resource planning

論文目次

CHINESE ABSTRACT i
ENGLISH ABSTRACT iii
ACKNOWLEDGEMENTS iv
TABLE OF CONTENT v
LIST OF TABLES vii
LIST OF FIGURES ix
Chapter 1 Introduction 1
Chapter 2 The Influence of ERP systems performance on earnings management 9
2.1 Research background 9
2.2 Research design 22
2.3 Data collection 33
2.4 Empirical results 40
2.5 Results 43
Chapter 3 The Influence of ERP systems performance on IT Governance and Corporate Governance 48
3.1 Research background 48
3.2 Research design 56
3.3 Data Collection 64
3.4 Empirical results 66
Chapter 4 Conclusions 76
References 80

參考文獻

[1] Adler, P. and Borys, B., 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41 (1), 61–90.
[2] Ahituv, N., 1980. A systematic approach toward assessing the value of an information system. MIS Quarterly, 4 (4), 61–75.
[3] Appleton E.L., How to survive ERP, Datamation, 1997, pp.50-53.
[4] Bailey, J.E. and Pearson, S.W., 1983. Development of a tool for measuring and analyzing computer user satisfaction. Management Science, 29 (5), 519–529.
[5] Ballou, D.P. and Pazer, H.L., 1995. Designing information systems to optimize the accuracy-timeliness trade off. Information Systems Research, 6 (1), 51–72.
[6] Bartov, E., 1993. The timing of asset sales and earnings manipulation. The Accounting Review, 68 (4), 840-856.
[7] Becker, C., DeFond, M., Jiambalvo, J., and Subramanyam, K.R., 1998. The effects of audit quality on earnings management. Contemporary Accounting Research, 15, 1-24.
[8] Beheshti, H.M. and Beheshti, C.M., 2010. Improving productivity and firm performance with enterprise resource planning. Enterprise Information Systems, 4 (4), 445-472.
[9] Black, B., 2001. The Corporate Governance Behavior and Market Value of Russian Firms., Emerging Markets Review, 2,pp.89-108.
[10] Bourdariat, J., 2001. Corporate Governance and ICT: A Marriage of reason., Information systems control Journal , Vol 6, 23-25.
[11] Brakely, H.H., 1999. What makes ERP effective ? Manufacturing Systems, 17 (3), 120.
[12] Cerullo, M.J., 1980. Information systems success factors. Journal of Systems Management, 31 (12), 10–19.
[13] Chapman, C.S. and Kihn, L.A., 2009. Information system integration, enabling control and performance. Accounting , Organization and Society, l (34), 151-169.
[14] Chervany, N.L., Dickson, G.W., and Kozar, K., 1972. An experimental gaming framework for investigating the influence of management information systems on decision effectiveness. MISRC Working Paper 71-12, Management Information Systems Research Center, University of Minnesota, Minneapolis, MN.
[15] Chung, R., Firth, M., and Kim, J.B., 2002. Institutional monitoring and opportunistic Earnings Management. Journal of Corporate Finance, 8 (1), 29-48.
[16] Claessens, S., S. Djankov, J. Fan, and H. P. Lang., 2002. Disentangling the Incentive and Entrenchment Effects of Large Shareholdings., Journal of Finance,57, pp.2741-2770.
[17] Davis, L.R., Soo, B., and Trompeter, G., 2003. Auditor tenure, auditor independence and earnings management. Working Paper, Michigan Tech University and Boston College.
[18] DeAngelo, L., 1981. Audit size and audit quality. Journal of Accounting and Economics, 3, 183-199.
[19] DeAngelo, L., 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review, 61 (3), 400-20.
[20] Dechow, P.M., Sloan, R.G., and Sweeney, A.P., 1995. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Journal of Accounting Research, 13 (1), 1-36.
[21] DeFond, M. and Jiambalvo, J., 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1), 145-176.
[22] DeFond, M. and Park, C., 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23 (2), 115-139.
[23] DeFond, M. and Subramanyam, K.R., 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics, 25 (1), 35-68.
[24] DeLone, W.H., 1988. Determinants of success for computer usage in small business. MIS Quarterly, 12 (1), 51–61.
[25] DeLone, W.H. and McLean, E.R., 1992. Information system success: the quest for the dependent variable. Information Systems Research, 3 (1), 60–95.
[26] DeLone, W.H. and McLean, E.R., 2003. The DeLone and McLean model of information systems success: a ten-year update, 19 (4), 9–30.
[27] Doll, W.J. and Torkzadeh, G., 1988. The measurement of end-user computing satisfaction. MIS Quarterly, 12 (2), 259–274.
[28] Doll, W.J., Xia, W., and Torkzadeh, G., 1994. A confirmatory factor analysis of the end-user computing satisfaction instrument. MIS Quarterly, 18 (4), 453–461.
[29] Edward W.N. Bernroider, IT governance for enterprise resource planning supported by the DeLone–McLean model of information systems success, Information & Management, 45(5), 2008, pp. 257–69.
[30] Fields, T., Lys, T., and Vincent, L., 2001. Empirical research on accounting choice. Journal of Accounting and Economics, 31 (1-3), 255-307.
[31] Fryling, M., 2010. Estimating the impact of enterprise resource planning project management decisions on post-implementation maintenance costs: a case study using simulation modeling. Enterprise Information Systems, 4 (4), 391-421.
[32] Gerald Trites, 2004. Director responsibility for IT governance. International Journal of Accounting Information Systems, 5, 89– 99
[33] Gompers, P. A., and A. Metrick, 2001. Institutional Investors and Equity Prices. Quarterly Journal of Economics 116, 229-259.
[34] Goodhue, D.L., 1995. Understanding user evaluations of information systems. Management Science, 41 (12), 1827–1844.
[35] Gunasekaran, A., Williams, H.J., and McGaughey, R.E., 2005. Performance measurement and costing system in new enterprise. Technovation, 25 (5), 523-533.
[36] Haes, S. De and Van Grembregen, W., 2004. IT Governance and Its Mechanisms. Information systems control Journal, Vol 1, 27-33.
[37] Hafid, A., 2009. The impact of culture on the perception of information system success. Global Implications of Modern Enterprise Information Systems, 156-171, Bishops University, Canada.
[38] Hagerman, R.L. and Zmijewski, M.E., 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics, 1 (2), 141-161.
[39] Hamilton, S. and Chervany, N.L., 1981. Evaluating information system effectiveness. Part I: Comparing evaluation approaches. MIS Quarterly, 5 (3), 55–69.
[40] Healy, P.M., 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7 (1-3), 85-107.
[41] Healy, P.M. and Wahlen, J.M., 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13 (4), 365-383.
[42] Huysmans, J. H. B. M., 1970. The Implementation of Operations Research, New York: John Wiley and Sons, Inc.
[43] Ifinedo, P. and Nahar, N., 2007. ERP systems success: an empirical analysis of how two organizational stakeholder groups prioritize and evaluate relevant measures. Enterprise Information Systems, 1 (1), 25-48.
[44] Ives, B., Olson, M.H., and Baroudi, J.J., 1983. The measurement of user information satisfaction, Communications of the ACM, 26 (10), 785–793.
[45] Jarke, M. and Vassiliou, Y., 1997. Data warehouse quality: A review of the DWQ project, In Proceedings of the Conference on Information Quality, 299–313, Cambridge, MA.
[46] Jiambalvo, J., 1996. Discussion of causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13 (1), 37–47.
[47] Johansson, B. and Newman, M., 2010. Competitive advantage in the ERP system’’s value-chain and its influence on future development, Enterprise Information Systems, 4 (1), 79-93.
[48] Jones, J.J., 1991. Earnings management during import relief investigations. Journal of Accounting Research, 29 (2), 193-228.
[49] Jordan, F., Charalambos, S., Dimitrios, H., and Maria, T., 2010. Measuring the success of the Greek taxation information system. International Journal of Information Management, 30(1), 47-56.
[50] Jurison, J., 1996. The temporal nature of IS benefits: A longitudinal study. Information & Management, 30 (2), 75–79.
[51] Kaplan, R.S. and Norton, D.P., 1996. Linking the balanced scorecard to strategy. California Management Review, 139 (1), 53–71.
[52] Kinney, M. and Trezevant, R., 1997. The use of special items to manage earnings and perceptions. Journal of Financial Statement Analysis, 3 (Fall), 45-54.
[53] Koch, S., and Mitlohner, J., 2010. Effort estimation for enterprise resource planning implementation projects using social choice-a comparative study. Enterprise Information Systems, 4 (3), 254-281.
[54] Kothari, S.P., Andrew J.L., and Wasley, C.E., 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39 (1), 163-197.
[55] Lee, S.M., Olson, D.L., and Lee, S.-H., 2009. Open process and open-source enterprise systems. Enterprise Information Systems, 3 (2), 201-209.
[56] Lee, Y.W., Strong, D.M., Kahn, B.K., and Wang, R.Y., 2002. AIMQ: A Methodology for Information Quality Assessment. Information & Management, 40 (2), 133–146.
[57] Li, E.Y., 1997. Perceived importance of information system success factors: A meta analysis of group differences. Information & Management, 32 (1), 15–28.
[58] Li, L., Markowski, E., Markowski, C., and Xu, L., 2008a. Assessing the effects of manufacturing infrastructure preparation prior to enterprise information systems implementation. International Journal of Production Research, 46 (6), 1645-1665.
[59] Li, L., Markowski, C., Xu, L., and Markowski, E., 2008b. TQM b-- A Predecessor of ERP Implementation. International Journal of Production Economics, 115 (2), 569–580.
[60] Li, L., Valerdi, R., and Warfield, J., 2008c. Advances in enterprise information systems. Information Systems Frontier, 10 (5), 499–501.
[61] Liang, L., 2008. Earnings forecasts in enterprise information systems environment. Enterprise Information Systems, 2 (1), 1-19.
[62] Liberatore, M.J. and Miller, T., 1998. A framework for integrating activity-based costing and the balanced scorecard into the logistics strategy development and monitoring process. Journal of Business Logistics, 19 (2), 131–154.
[63] Lins, K. V., 2003. Equity Ownership and Firm Value in Emerging Markets, Journal of Financial and Quantitative Analysis, 38, pp.159-184.
[64] Lipe, M.G. and Salterio, S.E., 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review, 75 (3), 283–298.
[65] Lucas, H. C. J., 1973. A Descriptive Model of Information Systems in the Context of the Organization, In Proceedings of the Wharton Conference on Research on Computers in Organizations, Data Base, pp. 27–36.Mabert, V.A., Soni, A., and Venkataramanan, M.A., 2000a. Enterprise resource planning survey of U.S. manufacturing firms. Production and Inventory Management Journal, 41 (2), 52–58.
[66] Mabert, V. A., Soni A., and Venkataramanan M.A., 2000a. Enterprise Resource Planning Survey of U.S. Manufacturing Firms, Production and Inventory Management Journal, 41(2), pp. 52–58.
[67] Mabert, V.A., Soni, A., and Venkataramanan, M.A., 2000b. Enterprise resource planning: Managing the implementation process. European Journal of Operational Research, 146 (2), 302-314.
[68] McHaney, R., Hightower, R., and Pearson, J., 2002. A validation of the end-user computing satisfaction instrument in Taiwan. Information & Management, 39 (6), 503–511.
[69] Murcia, M.A.P. and Whitley, E.A., 2007. The effects of national culture on ERP implementation: a study of Colombia and Switzerland, Enterprise Information Systems, 1 (3), 301-325.
[70] Nelson, R.R., Todd, P.A., and Wixom, B.H., 2005. Antecedents of information and system quality: an empirical examination within the context of data warehousing. Journal of Management Information Systems, 1 (21), 199-235.
[71] Raymond, L., 1985. Organizational characteristics and MIS success in the context of small business. MIS Quarterly, 9 (1), 37–52.
[72] Reynolds, J.K. and Francis, J.R., 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30 (3), 375-400.
[73] Rivard, S. and Huff, S.L., 1984. User developed applications: Evaluation of success from the department perspective. MIS Quarterly, 8 (1), 39–50.
[74] Saarinen, T., 1996. An expanded instrument for evaluating information system success. Information and Management, 31 (2), 103–118.
[75] Schaeffer, C., 1996. Performance measurement. IIE Solutions, 28 (3), 20–27.
[76] Schipper, K., 1989. Commentary: earnings management. Accounting Horizons, 3 (4), 91-102.
[77] Schultz, R.L. and Slevin, D.P., 1975. A program of research on implementation. In Implementing Operations Research/Management Science, edited by Schultz and Slevin, New York: American Elsevier, 31–51.
[78] Skok, W., Kophamel, A., and Richardson, I., 2001. Diagnosing information systems success: Importance-performance maps in the health club industry. Information & Management, 38 (7), 409–419.
[79] Stedman, C., 1999. Survey: ERP costs more than measurable ROI. Computerworld, 33 (14), 6.
[80] Stein, T., 1998. ERP: Tackling Complexity. InformationWeek, No. 679, 18.
[81] Straub, D.W., 1989. Validating instruments in MIS research. MIS Quarterly, 13 (2), 147–166.
[82] Sumner, M.R., 2009. How alignment strategies influence ERP project success, Enterprise Information Systems, 3 (4), 425-448.
[83] Swanson, E.B., 1974. Management information systems: Appreciation and involvement. Management Science, 21 (2), 178–188.
[84] Tomi Dahlberg and Hannu Kivijärvi, 2005. Proceedings of the 39th Hawaii International Conference on System Sciences – 2006
[85] Tsai, W.-H., Fan, Y.-W., Leu, J.-D., Chou, L.-W., and Yang, C.-C., 2007. The relationship between implementation variables and performance improvement of ERP systems. International Journal of Technology Management, 38 (4), 350-373.
[86] Vathanophas, V. and Stuart, L., 2009. Enterprise resource planning: technology acceptance in Thai universities. Enterprise Information Systems, 3 (2), 133-158.
[87] Vaughan, J., 1996. Enterprise applications. Software Magazine, 16 (5), 67–72.
[88] Vilpola, I.H., 2008. A method for improving ERP implementation success by the principles and process of user-centred design. Enterprise Information Systems, 2 (1), 47-76.
[89] Weill, P.and Ross, J.W., 2006. IT Governance: How Top Performers Manage IT Decision Rights for Superior Results. Cambridge, MA: Harvard University Press.
[90] Wilson, D.D., 1993. Assessing the Impact of Information Technology on Organizational Performance, Strategic Information Management: Perspectives on Organizational Growth and Competitive Advantage, edited by R. D. Banker et al., Harrisburg, PA: Idea Group Publishing, 1993, 471–514.
[91] Watts, R.L. and Zimmerman, J.L., 1986. Positive accounting theory: a ten year perspective, Journal of Accounting Review, 66, pp.131-156.
[92] Wickramasinghe, V. and Gunawardena, V., 2010. Effects of people-centred factors on enterprise resource planning implementation project success: empirical evidence from Sri Lanka. Enterprise Information Systems, 4 (3), 311-328.
[93] World Bank., 1999. Corporate Governance: A Framework for Implementation -Overview, P.5.
[94] Wu, L.-C. and Ong, C.-S., 2008. Management of information technology investment: A framework based on a real options and mean–variance theory perspective. Technovation, 28 (3), 122-134.
[95] Wu, S.L., Xu, L., and He, W., 2009. Industry-oriented enterprise resource planning. Enterprise Information Systems, 3 (4), 409-424.
[96] Xu, L., Wang, C., Luo, X., and Shi, Z., 2006. Integrating Knowledge Management and ERP in Enterprise Information Systems. Systems Research and Behavioral Science, 23 (2), 147-156.
[97] Yeh, Y. H., T. S. Lee, and T. Woidtke., 2001. Family Control and Corporate Governance: Evidence for Taiwan., International Review of finance, 2, pp.21-48.

指導教授

蔡文賢(Wen-hsien Tsai)

審核日期

2012-6-5

推文