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  • 學位論文

使用者主導權對資訊系統採用的影響 —合併財務報表系統遴選之個案研究

指導教授 : 周惠文
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摘要


在資訊系統相關文獻中,將系統開發專案中的軟體廠商、導入顧問、使用者和資訊人員列為專案成功的重要關係人。在大型資訊系統的開發過程中,資訊人員與使用者通常維持密切的夥伴關係,而且對於一般資訊系統的規劃、評選、導入及後續維護,通常資訊人員的興趣是高於使用者的,但針對特定需求的資訊系統,有時使用者比資訊人員還熱衷參與資訊系統開發的活動,例如與修正後第七號公報「合併財務報表」相關的合併財務報表系統。此系統是一個資訊架構簡單,且不需要與現有企業資源規劃系統緊密結合的資訊系統,其具有特定的需求與特定使用者的特性。 本研究探討的資訊系統遴選專案之個案案例,符合上述特定需求和特定使用者的資訊系統特性,本研究將從使用者對資訊系統的滿意度、使用者與資訊部門的互動關係以及使用者主導權的心理層面等觀點,來探討這個個案。藉由此合併財務報表系統遴選專案的實例觀察,說明使用者主導權如何影響資訊系統遴選結果,並依據研究發現推導出研究命題。

並列摘要


In relevant empirical literatures of information system(IS), the interpersonal relationship between software vendor, business consultant, end-user and information technology(IT) personnel has been widely recognized as one of the most important determinants of the success in the IS development. During the large-scale IS development, usually IT professionals establish a close partnership with end-user, and furthermore, IT personnel are more interested than end-user in the IS planning, software selection, project implementation, and follow-up maintenance. But, in regard to the IS, which demanded for specific requirement, sometimes end-user is eager to participate in the activities of IS development than IT personnel: for instance, the financial consolidation system which is in response to the revised 7th statement ‘Consolidated Financial Statements.’ It’s an IS with simple infrastructure and has no need to tightly integrate with existing ERP system, it has the characteristics of demanding for specific requirement and specific end-user. The case of IS selection project in the research, is conform to the IS characteristics which described above demanding for specific requirement and specific end-user, therefore the research will proceed from the viewpoints of user satisfaction, the interaction between end-user and IT personnel, and the psychological of user ownership. By way of observing the real case of IS selection, the research will explain how the user ownership influence on the outcome of IS selection. The research propositions will be suggested based on the research findings.

參考文獻


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1. Basile, A., Papa, L. J. and Johnston, R. (2002), “Leading High-End Accounting Software,” The CPA Journal, pp. 27-33.
2. Barki, H. and Hartwick, J. (1994), “Measuring User Participation, User Involvement, and User Attitude,” MIS Quarterly, 18(1), pp. 59-82.

被引用紀錄


施智仁(2014)。因應財務合併之資訊系統架構設計、合併報表工具選擇與其效益分析:以製造業為例〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2014.01190
古春華(2007)。企業合併下資訊系統整合過程之個案研究〔碩士論文,國立中央大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0031-0207200917344400

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