English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 57042/90725 (63%)
造訪人次 : 12457822      線上人數 : 167
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/87630

    題名: 會計人員特質對ERP系統資訊品質之影響 : 以Oracle系統個案為例
    其他題名: The influence of accountant's characteristics on ERP information quality : the example of Oracle system implementation
    作者: 陳宜庭;Chen, Yi-ting
    貢獻者: 淡江大學會計學系碩士在職專班
    黃振豊;孔繁華;Huang, Cheng-Li;Kung, Fan-Hua
    關鍵詞: 會計人員;資訊品質;ERP;Accountant's Characteristics;Information Quality
    日期: 2013
    上傳時間: 2013-04-13 11:29:54 (UTC+8)
    摘要: 經濟環境的變化愈來愈快速而詭譎難測,所以企業可以反應問題的時間也要愈來愈短,如何在短暫的時間裡反應問題並做出適當有效的決策,是企業目前最大的課題。ERP(Enterprise Resource Planning)是一套整合企業所有營運活動的作業平台,集合了龐大的資訊以利企業能快速的取得所需資訊之後,做出適當而有效的決策。

    本研究是以二個使用Oracle ERP的公司為研究主體,試圖探究會計人員特質對ERP系統資訊品質的影響為何?一個公司的ERP資訊品質愈好,也就表示著系統對公司管理的助益愈大。本研究是以個案研究的方式進行,主要以深度訪談的方式進行研究,再輔以次級資料蒐集及觀察的方式了解ERP的資訊品質是否因為這二個公司的會計人員不同的表現而有差異。

    The changes in economic environment become much faster and more unpredictable, so a company is required to respond to issues more quickly. How to reflect issues and figure out them effective in a short time has become the top priority of the company. Enterprise Resource Planning (ERP) is an operating platform that integrates all business activities of the enterprise, which has collected large amount of data to help the enterprise’s managers to gain relevant information quickly and then make appropriate and effective decisions.

    This study selects two companies which use the Oracle ERP as research subjects, attempting to explore the influence of the accountant’s personality characteristics on the information quality of ERP system. Better ERP information quality will be more helpful to a company’s management. This study conducts case study by using the in-depth interview associated with secondary data collected and personal observation, to understand whether ERP information quality difference is due to the different characteristics of accountants in two cases.

    The major findings are concluded as follows: Firstly, the information quality of ERP system is influenced by accountants’ understanding the extent of industrial characteristics company management demand. Secondly, accountants’ professional competences (including-professional accounting knowledge, communication ability, computer application ability) and their personal traits (including-agile thinking and logic, innovation, sense of responsibility, emotion control and empathic presentation) all show some impact on ERP information quality. When the accountants perform better in these abilities and personal traits, the information quality generated by ERP shows better. Thirdly, an accounting chief familiarizes with his/her company operation flow, management demand and accounting practice, he/she will be greatly helpful to ERP information quality.
    顯示於類別:[會計學系暨研究所] 學位論文


    檔案 大小格式瀏覽次數



    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋