探討企業因應e化導入ERP後會計人員角色與管理之改變

A Study of the Changes in the Role and Managing of Accounting Personnel When ERP is Implemented by a Corporation Adapting to the E-Business

林嘉洽(Chia-Chia Lin)

《致遠管理論叢》 2卷1期 (2007/09) Pp. 77-97

https://doi.org/10.6596/DJM.2007.2(1).4

摘要

由於資訊科技的進步，資訊設備成本大幅降低，企業因應e化時代將所有相關資訊整合為一個資訊系統成為必然趨勢。在瞭解全球性企業採用企業資源規劃(Enterprise Resource Planning, ERP)系統產生之效益及客戶要求配合的壓力下，國內的企業亦開始導入ERP系統。在企業導入ERP系統後，資料係於交易發生點輸入，資料的蒐集、運算、與分析，依系統已建置之處理原則進行處理，許多例行性的工作已被ERP系統所取代，因此會計相關人員在ERP環境之下，應重新思考其角色定位及所能發揮的功能，才能對企業的經營管理，產生較高附加價值之貢獻。
本研究採用個案研究與問卷調查之方式，其主要目的，旨在探討國內企業在因應e化時代導入ERP系統之後，會計人員在企業內部扮演的角色與功能是否改變及改變之情況。
由本研究之個案發現，企業在導入ERP系統後，財務會計領域已經發生重大改變，從以偏重資訊紀錄之角色，轉變為分析性與管理性功能的角色，資訊時效性與正確性大幅提昇，蒐集與計算成本之工作減少，原本即著重分析和提供建議的角色，尚增加了資訊使用的指導者角色；管理會計領域亦正在改變之中。隨著資訊即時紀錄與處理，配合適當的系統處理原則，內部稽核領域尚未有重大轉變，主要是使內部控制工作變得較為簡單而已，但仍需注意瞭解ERP系統及資訊科技專業知識等方面，以利於在ERP環境中進行內部稽核工作。

關鍵字

企業e化 ； 企業資源規劃 ； 財務會計 ； 管理會計 ； 內部稽核

並列摘要

The advancement in information technology substantially reduced the overall costs of information equipments. It has become a trend that corporations adapt themselves to the E-Business era by integrating all pertinent information into their complete information system. Corporations in Taiwan have begun to implement the ERP system after having seen significant increase in efficiency as a result of using ERP. In addition, implementation of ERP has become a necessary step for corporations to satisfy customers. With the implementation of ERP, data entry should occur at the point of transaction. Many of the routine tasks will be handled by ERP according to its processing principles including the collection, calculation, and analysis of data. Under the environment of ERP, accounting personnel have to reexamine their operational roles in order to increase their value-added contribution to the management of an enterprise.
The ways of this paper are Case Study and Questionnaire. The purpose of this paper is to investigate the changes in the role and function of accounting personnel when ERP is implemented by a corporation adapting to the E-Business era. Further, the paper will discuss the current situation of those changes.
The results of this paper's case study witness that the function of financial accounting has dramatically changed after implementation of ERP. Previous role of merely recording information has been transformed to analytic and managerial functions. Information is provided in a timely fashion and accurately. The workload of data collection and cost calculation has reduced. In addition to the original role of providing analysis for decision-making, the leadership role of information user is enhanced. The field of managerial accounting is also changing. Although information is recorded and handled in a timely fashion, the field of internal audit has not seen changed significantly. One primary benefit is the work of internal control is simplified. It is crucial to understand ERP system and its related information technology knowledge so that a company can improve its handling of internal audit in the environment of ERP.

並列關鍵字

E-Business ； Enterprise Resource Planning ； Financial Accounting ； Management Accounting ； Internal Auditing