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.

李坤璋(Kuen-chang Lee)

指導教授 ： 蔡文賢

國立中央大學/管理學院/企業管理學系/博士(2012年)

摘要

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。

關鍵字

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

並列摘要

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.

並列關鍵字

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

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