ERP對會計作業之影響

The Impacts of ERP on Accounting Activities

王文英(Wen-Ying Wang)

《當代會計》 4卷1期 (2003/05) Pp. 93-124

https://doi.org/10.6675/JCA.2003.4.1.04

摘要

ERP具有提供即時資訊及有效整合部門間資訊之功能，對支援企業作出適切決策有相當大的助益；但也對會計人員的作業造成影響，進而亦影響以培育會計人才為要務之會計教育。本研究透過實地訪談及大樣本問卷調查方式，解析導入ERP對會計人員各作業之影響，期藉此獲得會計教育課程內容與重點應配合ERP環境如何轉變之啟示。獲得結論如下：（1）ERP環境下，熟悉軟體操作及模組流程運作、瞭解企業內部作業流程、溝通協調、核對檢查及調整補正、提供分析及管理決策用之即時資訊等作業的重要性顯著提高。（2）會計作業之重要性並不會隨著所導入軟體、所應瞭解的模組種類或模組數之不同而有明顯差異。（3）在重要性提高的作業中，又應將焦點置於提供分析與管理決策用資訊、瞭解軟體操作與模組流程運作、及瞭解企業作業流程上。

關鍵字

企業資源規劃 ； 會計人員的作業 ； 會計教育 ； 問卷調查法

並列摘要

With the function of providing in-time information and effectively integrating the information across departments, ERP is of great help in supporting business making efficient decisions. However, ERP also has great influences on both the activities of accountants and accounting education which is vital to cultivate talented accountants. Using field study and questionnaire methods, this study examines the impact of ERP on accounting activities. The purpose of this study is to collect information about how the contents and focus of accounting subjects may be changed under the ERP environment. The findings of this paper are as follows: (1) After introduction of ERP, activities related to understanding ERP modules and business internal operational processes, communication and coordination, check and adjustment, providing analyses and timely information for managerial decisions, become more salient. (2) The importance of those accounting activities do not vary with different ERP software, the contents and number of modules which accountants should learn about. (3) Among those important activities, we should put more emphasis on activities related to analyzing information for managerial decisions, understanding ERP modules and business internal operational processes.

並列關鍵字

Enterprise resources planning (ERP) ； Activities of accountants ； Accounting education ； Questionnaire method

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