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系統識別號 U0026-1801201915302700
論文名稱(中文) The Impact of IFRS15 Adoption on ERP Customization from An Accounting point of view
論文名稱(英文) The Impact of IFRS15 Adoption on ERP Customization from An Accounting point of view
校院名稱 成功大學
系所名稱(中) 國際經營管理研究所
系所名稱(英) Institute of International Management
學年度 107
學期 1
出版年 108
研究生(中文) 凱蒂
研究生(英文) Chatkaew Katunyoo
學號 RA6067227
學位類別 碩士
語文別 英文
論文頁數 86頁
口試委員 指導教授-陳正忠
口試委員-江俊毅
口試委員-蘇柏全
口試委員-王鈿
中文關鍵字 none 
英文關鍵字 IFRS15  Accounting Standards  Normative accounting theory  ERP customization  Grounded Theory  IFRS adoption 
學科別分類
中文摘要 none
英文摘要 The ERP is designed to cooperate with accounting standards. Therefore, when accounting standards change, ERP has to be improved to follow new accounting standards. This study will garter information of ERP implementation of companies and accounting people knowledge to do this project because new accounting standards adoption on ERP customization need to be reviewed by accounting people who understand both of accounting and ERP system.
The issues of this study aims to discuss as follows: the impacts on IFRS15 adoption on ERP customization from an accounting point of view. This paper provides a reference for companies which desire to adopt new accounting standards and help companies customize their ERP system. The objective of this study is to understand the impacts of IFRS15 adoption on ERP customize from an accounting point of view.
Meanwhile, mixed method-qualitative study and quantitative are used in this research to find factors from IFRS15 adoption which could affect to ERP system on grounded theory, and quantitative is a survey.
論文目次 TABLE OF CONTENTS
ABSTRACT I
TABLE OF CONTENTS II
LIST OF TABLES V
LIST OF FIGURES VI
CHAPTER ONE INTRODUCTION 1
1.1 Research Background. 1
1.1.1 From old to new accounting standards IFRS. 3
1.1.2 IFRS global current situation. 6
1.1.3 The change in ERP between (IAS11, IAS18) and (IFRS15)…………….9
1.1.4 Accounting issue after completing ERP implementation. 11
1.2 Research Objectives and Contribution. 12
1.2.1 Research Objectives. 12
1.2.2 Research Contribution. 12
1.3 Research Flow 14
1.4 Research Procedure. 15
CHAPTER TWO LITERATURE REVIEW 16
2.1 Theoretical review 16
2.1.1 Normative accounting……………………………………………………..16
2.2 IFRS Adoption and ERP relevance 18
2.3 The important of an accounting point of view in ERP implementation team 22
2.4 ERP customization 23
2.5 Dimention of ERP customization factor 25
2.6 Mixed method 26
CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 26
3.1 Grounded Theory Method………………………………………………….28
3.2 Qualitative study………………………………………………………........29
3.2.1 Research Method. ..29
3.2.2 Data Analysis and Research. 31
3.3 Quantitative Study. 33
3.3.1 Research constructs and hypotheses. 33
3.4 Research Framework. 37
3.5 Research Design. 38
3.6 Construct Measurements. 39
3.7 Sampling Plan. 42
3.8 Control Variable. 42
3.9 Data Analysis. 42
3.9.1 Factor Analysis and Reliability Test. 43
3.9.2 Multiple comparison Analysis test. 43
3.9.3 Confirmatory Factor Analysis (CFA). 43
3.9.4 Structural Equation Model (SEM). 43
CHAPTER FOUR RESEARCH RESULTS 44
4.1 Data Collection. 44
4.2 Questionnaire Result. 44
4.2.1 Respondents Characteristics. 44
4.2.2 Measurement Results for Relevant Research Variables for Confirmatory Model. 45
4.2.3 Confirmatory Factor Analysis. 47
4.2.4 Structural Equation Modeling (SEM). 49
4.3 Result of construct reliability and validity. 50
4.4 Control variable. 51
CHAPTER FIVE CONCLUSION AND SUGGESTIONS 53
5.1 Research Conclusion and Discussion. 53
5.1.1 Discussions of Qualitative Results. 53
5.1.2 Discussions of Quantitative Results. 56
5.1.3 Discussion from both Qualitative and Quantitative Results. 57
5.2 Contributions. 62
5.2.1 Theoretical Contributions. 62
5.2.2 Practical Contributions. 63
5.3 Research Limitations and Suggestion for Future Studies. 63
REFERENCES 65
APPENDICES 69
Appendix 1. Questionair Transalation 69
Appendix 2. Questionair 71
Appendix 3. Specialist Committee Profile 73
Appendix 4. Content Validity Index Assessment Form 74
Appendix 5. Interview Transcriptions Transalated from Thai language 77




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