企业导入企业资源规划系统ERP_对会计角色与功能影响之实证研究.docVIP

企業導入企業資源規劃系統 (ERP) 對會計角色與功能之實證研究 歐進士國立中正大學會計學系 歐耿作 國立中正大學會計學系 ：@ccu.edu.tw 企業導入企業資源規劃系統 (ERP) 對會計角色與功能影響之實證研究 資訊科技，資訊設備，企業將所有相關資訊整合為一資訊系統成為一個趨勢。在瞭解全球性企業採用ERP系統產生的及在客戶要求配合的壓力下，國內的企業亦開始導入ERP系統。在企業導入ERP系統後，資料係於交易發生點輸入，資料的蒐集、運算與分析，係依系統已建置之原則進行處理，會計相關人員在ERP環境之下，應重新思考其角色定位及所能發揮的功能，才能對企業的經營管理，產生有較高附加價值的貢獻。本研究的目的，是在探討國內企業在導入ERP系統之後，會計角色是否改變。 財務會計已從以往偏重資訊記錄之角色，轉變為分析及管理之角色財務會計整體功能、資訊品質、資料處理速度、資訊時效性、及資訊正確性等五方面之滿意度均有顯著提升。管理會計在資源分配、人員配置、及教育訓練方面，已漸次轉向分析與管理，如成本分析、利潤分析與績效評估管理會計整體功能、資訊品質、資料處理速度、資訊時效性、及資訊正確性等五方面之滿意度皆有顯著提昇。資源分配與人員配置方面並有太大改變。在教育訓練上，ERP系統導入後已開始重視ERP系統與資訊技術之瞭解。內部稽核整體功能、資料處理速度、及資訊正確性之滿意度顯著提昇。內部稽核之資訊品質與資訊時效性方面之滿意度雖有提升，但不顯著。 An Empirical Study of the Effects of Enterprise Resource Planning (ERP) System on the Role and Function of Accounting Chin S. Ou Keng-Tso Ou Department of Accounting, National Chung Cheng University 160 San-Hsing, Min-Hsiung, Chia-Yi 621 Abstract Integrated information system had become a trend because of enterprise demand. Unerstanding the benefit of implementing enterprise resources planning (ERP) system, the enterprises in Taiwan also started to implement the ERP system. The main purpose of this study is wanted to investigate the role and the function of accounting in the enterprise had changed or not and how it changed after implementation of ERP. The emprical results show that conversion of the role of financial accounting and management accounting from information recording activities to analytic and managerial activities. And improvement in satisfactory of the information financial and management accounting provided is significant. But conversion of the role of internal audit is inconspicuous. And some improvement in satisfactory of the information internal audit provided is significant. Implementation of ERP system had significant impact to the role of financial accounting and management accounting in the enterprise, but insignifican impact to the role of internal audit in the enterprise. Key Words: Enterprise Resources Planning, ERP, Financia