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系統識別號 U0026-0812200914061967
論文名稱(中文) 電腦化合併財務報表實行與整合:中鋼集團個案研究
論文名稱(英文) The Implementation and Integration of Computerized Consolidated Financial Statements:A Case Study of CSC Group
校院名稱 成功大學
系所名稱(中) 國際經營管理研究所碩士在職專班
系所名稱(英) Institute of International Management (IIMBA--Master)(on the job class)
學年度 96
學期 1
出版年 97
研究生(中文) 張耀倫
研究生(英文) Alan Chang
電子信箱 ra794116@mail.ncku.edu.tw
學號 ra794116
學位類別 碩士
語文別 英文
論文頁數 73頁
口試委員 指導教授-張心馨
口試委員-陳正忠
口試委員-耿伯文
召集委員-莊雙喜
中文關鍵字 電腦化合併財務報表 
英文關鍵字 Enterprise Resource Planning (ERP)  Teamwork ability  Management ability  Critical success factors  IT ability  Computerized consolidated financial statements 
學科別分類
中文摘要 none
英文摘要 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.
論文目次 TABLE OF CONTENTS

ACKNOWLEDGEMENTS Ⅱ
ABSTRACT Ⅲ
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
REFERENCE 60
APPENDIX 1 65
APPENDIX 2 70
APPENDIX 3 71
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