ERP系統導入後階段之資訊科技治理機制研究

A Study of ITG Mechanism in Post-Implementation Phase of an ERP System

李幸蓉(HSING-JUNG LI)

指導教授 ： 張碩毅

國立中正大學/管理學院/會計與資訊科技學系/博士(2016年)

摘要

無資料

關鍵字

資訊科技治理機制研究 ； 導入後階段 ； ERP系統 ； OBIT 5

並列摘要

With increasing investments in information technology (IT), the management and board of organizations should determine what makes and maintains an enterprise resource planning (ERP) system successful and how to control critical items after implementing an ERP system. By considering long-term competitive advantages and benefits, the management and board require an IT governance (ITG) mechanism to assist in making decisions, mitigating risks, delivering IT values, and avoiding shutdown after implementing ERP systems within organizations. Therefore, this dissertation develops a holistic and enhanced ITG mechanism of an ERP system based on the Control Objectives for Information and Related Technology 5 (COBIT 5) for the post-implementation phase. Research questions are what is ITG mechanism?, what concrete control items are needed in this ITG mechanism during post-implementation phase?, And what are the relationships between ITG mechanism and organizational impact?
This dissertation collected 56 relevant papers published in 62 leading journals from 1998 to 2014. Thereafter, a literature review is conducted to construct the prototype of an ITG mechanism of ERP systems for the post-implementation phase, and thereafter an expert questionnaire is used to modify the prototype of the ITG mechanism. This thesis recommends a framework comprising 12 domains with 45 control items based on the governance and management areas of COBIT 5. Lastly, using organizational impact of IS-Impact model examines relationship with the ITG mechanism developed by abovementioned process. This dissertation utilizes on-line survey to investigate the relationship between ITG mechanism and organizational impact.
Research findings provide a comprehensive ITG mechanism to assist managers in performing effective audits and controls by inspecting essential internal control points to enhance efficiency and effectiveness of post-implementation ERP. Furthermore, companies that refer to this mechanism and consider the limitations of their own ERP can establish a more robust ITG mechanism. The analysis of the statistics from collected data shows 8 out of 12 hypotheses passing and acquiring significant influence on organizational impact among related experts’ sample. In governance area, “Ensure Resource Optimization” has significant positive effect of organizational impact within company. This result shows that characteristics of ERP are regarded as most important performance index. Responding to Gartner in 2013, a successful postmodern ERP strategy must support business agility and flexibility, reduced complexity of the core ERP, improved usability and user adoption, business-appropriate integration, increased business outcomes, better use of IT resources. In management area, continuous education and secure system get lots of attentions, organization should invest more time and cost on education and training to improve related expertise and on system and authority to enable the efficiency of IT resources. Besides, organizations monitor, evaluate and assess related concerns as management feedback would be reported to the board for monitoring and evaluating the results. The monitoring, evaluating, and assessing information flow faster and more accurate bring positive significant impact on the organization which would be benefit from unimpeded the flow of information. Further, business organizations and the academic field both benefit from the study in terms of ITG mechanism between long-term IT development and planning and mode linkage to fulfill corporate governance in the period of post-implementation.
This dissertation has limitations. A total of 56 relevant articles were selected and reviewed to construct the ITG mechanism for post-implementation ERP system. This study did not prove that the coding process reached saturation; other control items might have been missed. Furthermore, despite recruiting 32 qualified experts to confirm the control items derived from the literature review, other experts might have concluded otherwise. The explanatory power of this study may be limited because it is at the stage of exploratory research. A few industries with a higher security consideration for their IT environment (i.e., the banking sector) will be able to expand this mechanism and add other new control domains and items to provide additional insights to this subject area. In addition, this ITG mechanism may not be suitable to measure the situation of SMEs and may require further research to investigate prudently. Another limitation of this study is generalization. This study invited experts in auditing, IT, finance, accounting, and administration as much as possible, but an organization includes other departments. Several future research avenues are discussed as follows. First, follow-up research could analyze these streamed studies to add control items and refine the proposed mechanism. Second, several control items in the proposed mechanism may be extended to other systems, organizations, and industries. Future studies could reexamine the usefulness and feasibility of the proposed mechanism to obtain a detailed and in-depth analysis.

並列關鍵字

ITG Mechanism ； Post-Implementation ； ERP system ； COBIT 5

參考文獻

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