本研究主要目的在瞭解企業文化對ERP執行績效之影響，對企業文化認知及使用者滿意度之現狀，進一步分析並探討二者相互影響關係並提出具體建議。本研究以公開發行上市公司為問卷調查之基礎，公司成立於民國82至87年，並已於民國87年至91年間公開發行之公司，而問卷寄發對象則為該公司之高階管理人員及會計人員，共寄發258份樣本，並以企業文化量表與使用者滿意度量表為研究工具，依據所得資料進行描述性統計、信度分析、效度分析、相關分析及迴歸分析等統計方法來驗證研究假設。研究之結果如下所示： 一、企業文化之｢創新發展型｣、｢家族效率型｣、｢市場銷售型｣對ERP滿意度之｢系統產出特質｣具有顯著的預測能力（F=29.672、P<0.000），其解釋變異量為62.9%，可推知當企業文化的｢創新發展型｣、｢家族效率型｣、｢市場銷售型｣較強時，其對｢系統產出特質｣的滿意度也相對較高。二、企業文化之｢創新發展型｣、｢家族效率型｣、｢市場銷售型｣對ERP滿意度之｢操作彈性特質｣具有顯著的預測能力（F=14.593、P<0.000），其解釋變異量為45.5%，可推知當企業文化的｢創新發展型｣、｢家族效率型｣較強時，其對｢操作彈性特質｣的滿意度也相對較低。 By questionnaire research, the study is to discuss on how the differences in business culture influence ERP performance. We divided the questionnaire into three parts: business culture、users satisfaction in ERP and basic information. For the former two items, testees should answer their level of satisfaction by Likert evaluation. Scale from “Very disappointed”、” disappointed”、”Acceptable”、”satisfied”、”Very satisfied”, points from 1、2、3、4、5. The higher point, the more satisfied. The higher points in clustered items stand for the stronger of testees’ feedback in certain items. According to the results of regression analysis, Innovation、Family Effectiveness、 Sales & Marketing ability in business culture is with significant forecast ability to Output Specialty in ERP user performance. (F=29.672、P<0.000). The ability to explain variance is 62.9%. Thus, we could infer that the stronger of Innovation、Family Effectiveness、 Sales & Marketing ability in business culture, the users satisfaction of Output Specialty in ERP performance is higher. Innovation、Family Effectiveness、Sales & Marketing ability in business culture is with significate forecast ability to Flexibility in application in ERP user satisfaction. (F=14.593、P<0.000). The ability to explain variance is 45.5%. Thus, we could infer that the stronger of Innovation、Family Effectiveness、 Sales & Marketing ability in business culture, the users satisfaction of Output Specialty in ERP performance is relative Low. The research results confirm the study’s hypotheseses.
