遵循IFRS-IAS16於SAP ERP和Oracle ERP 的因應探討:以光電產業上市C公司為例

Comply with IFRS-IAS16 in the response of SAP ERP and Oracle ERP:A Study on C company listed in the optoelectronics industry

蔡福元(Fu-Yuan Tsai)

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/碩士(2012年)

摘要

繼2005年，所有歐盟的上市公司皆強制採用「國際財務報導準則（International Financial Reporting Standards，簡稱IFRS）」後，我國行政院金融監督管理委員會為促進我國資本市場國際化，正式宣佈將於2013年上市櫃與興櫃等公司應採用IFRS。IFRS包含非常廣泛，其中固定資產的資本支出(Capital Expenditure)，對企業營運的資金週轉影響甚巨。從原有法規規範之作法轉換至國際會計準則第16號公報(IAS16不動產、廠房及設備之會計處理)，必定牽動著企業核心命脈的ERP(Enterprise Resource Planning)應用系統對於流程或功能上的改變或因應作法。
本研究以Gowin (1981)所提出知識探索與學習的科學建構概念(Gowin's Vee)為研究策略，在理論端採用文獻整理方式，除探討IFRS的實施計劃內涵和企業將會遭遇的挑戰，並以IAS16公報的架構為基礎，整理出七大構面12項我國現行法規與IFRS會計準則的差異比較雛型。實務端則藉由理論端所建構的雛型，並以Leavitt(1965)提出因應企業變革的鑽石理論之四個面向為輔助基礎，進行個案研究。藉由理論與實務的交互運用，修正雛型成為七大構面四個面向18項差異，由實證結果得知企業在遵循IFRS-IAS16規範時，該企業同時存在SAP和Oracle全球兩大ERP系統之因應方法。
研究結果發現，除在個案公司的SAP與Oracle ERP系統裡皆能因應遵循IFRS-IAS16之規範外，透過使用鑽石理論可以更清楚企業在實施導入IFRS的過程中，對於人員、組織、科技及任務四個面向的變革過程，並加以從科技面向中分析得知SAP ERP和Oracle ERP資訊系統面的影響共有6點。本研究之個案訪談過程與實證結果將可以提供現行台灣上市櫃、興櫃企業因應方法參考範例，以及中小企業未來將實施導入IFRS-IAS16的參考準則。

關鍵字

資本支出 ； 固定資產 ； 國際財務報導準則 ； 企業資源規劃

並列摘要

Since 2005, it has been mandatory for all companies publicly listed in the European Union to adopt International Financial Reporting Standards (IFRS). In an attempt to connect our capital market to the worldwide trend, the Financial Supervisory Commission, Executive Yuan, officially mandated that all TSE and GTSM listed companies must adopt IFRS by 2013. IFRS covers an immense scope of financial accounting practices, including how capital expenditures are treated, which may significantly impact a company's working capital. A shift from existing practices to International Accounting Standards No. 16 (IAS16 - Property, plant, and equipment) will undoubtedly affect enterprise resource planning (ERP) and require new changes and responses.
This study is structured based on Gowin's Vee, a scientific knowledge exploration framework as research strategy proposed by Gowin (1981). The theoretical part features a study of past literature. Apart from discussing the implications of the IFRS adoption plan and the likely challenges to companies, this study also outlines the differences between our existing regulations and IFRS, particularly with regards to IAS16, across seven major aspects and 12 categories. The practical part of this paper features a case study based on the theoretical framework and uses the four components of the diamond theory proposed by Leavitt (1965) to discuss how companies should respond to the change. Through a combination of theoretical and practical approaches, we have revised our study into seven major aspects, four categories, and 18. T differences he case study showed that there are two responses available to companies when adopting IFRS-IAS16 depending on the ERP system they use (SAP or Oracle).
The results of this study showed that both SAP and Oracle are capable of complying with IFRS-IAS16 requirements. Furthermore, the use of diamond theory more clearly reveals changes over the course of IFRS adoption in the four aspects of Agent, organization, technology, and tasks. Further analysis on the technology aspect reveals that SAP ERP and Oracle ERP have 6 points of impact in total. The interviews and empirical results of this study may serve as reference for how TSE and GTSM listed companies should respond to the upcoming changes and may provide a guideline to small and medium enterprises when they adopt IFRS-IAS16 in the future.

並列關鍵字

Capital expenditure ； Fixed assets ； IFRS ； International Financial Reporting Standards ； Enterprise Resource Planning ； ERP

參考文獻

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