||The Implementation and Integration of Computerized Consolidated Financial Statements:A Case Study of CSC Group
||Institute of International Management (IIMBA--Master)(on the job class)
Enterprise Resource Planning (ERP)
Critical success factors
Computerized consolidated financial statements
This thesis presents empirical research into the factors affecting successful implementation of computerized consolidated financial statements. Computerized consolidated financial statements as a part of enterprise information systems have emerged in recent years. Based on the experience of China Steel Corporation Group (CSC Group), this study mainly employed qualitative interviews with the IT managers, IT system designers, accounting managers and accounting administrators of the parent company (China Steel Corporation) and one of its subsidiaries (Chung Hung Steel Corporation). For the project of computerized consolidated financial statements, this thesis has three major findings. Firstly, strong teamwork ability has positively enhanced top management support and the IT ability. Secondly, experienced Certified Public Accountants (CPAs) of contracted accounting firm joining the project as team members help to enhance teamwork ability. Thirdly, the biggest challenge of the project is to solve the problem of various coding methods of accounting code among the group.
TABLE OF CONTENTS
TABLE OF CONTENTS IⅤ
LIST OF TABLES ⅤII
LIST OF FIGURES ⅤIII
CHAPTER ONE INTRODUCTION 1
1.1 Research Background 1
1.2 Research Motivation 2
1.3 Research Objectives 3
1.4 Outline of the Thesis 5
CHAPTER TWO LITERATURE REVIEW 7
2.1 Enterprise Information Systems 7
2.2 Computerized Consolidated Financial Statements 10
2.3 Relationships between Computerized Consolidated Financial Statements and Enterprise Information Systems 12
2.4 Management Ability 14
2.5 Teamwork Ability 16
2.6 Information Technology Ability 17
2.7 Group Performance of Computerized Consolidated Financial Statements 18
CHAPTER THREE RESEARCH METHODOLOGY 19
3.1 Qualitative Method 19
3.2 Research Constructs Definition 20
3.3 Case Study 22
3.4 Interview Instrument 23
3.5 Expert Interviews 24
CHAPTER FOUR CASE STUDY 30
4.1 Data Collection 30
4.2 China Steel Corporation (CSC): Parent 32
4.3 Chung Hung Steel Corporation (CHSC): subsidiary 38
4.4 The Development of Computerized Consolidated Financial Statements 40
4.5Proposition Test 42
4.5.1 Management Ability and Computerized Consolidated Financial Statements 42
4.5.2 Effective teamwork and Computerized Consolidated Financial Statements 45
4.5.3 The Management Ability and The Teamwork Ability 46
4.5.4 Information Technology Ability and Computerized Consolidated Financial Statements 47
4.5.5 Teamwork Ability and Information Technology Ability48
4.5.6 Group Performance and Computerized Consolidated Financial Statements 48
4.6 Modified research framework 49
CHAPTER FIVE Conclusions and Recommendations 53
5.1 Summary of Findings 53
5.2 Research Contribution 56
5.3 Limitation and Future Research 58
APPENDIX 1 65
APPENDIX 2 70
APPENDIX 3 71
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