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系統識別號 U0026-2308201314335000
論文名稱(中文) 企業資源規劃系統之實施與公司績效:公司治理之探討
論文名稱(英文) The ERP Implementation and firm performance : An Investigation of Corporate Governance
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 101
學期 2
出版年 102
研究生(中文) 陳依涵
研究生(英文) Yi-Han Chen
學號 R16991230
學位類別 碩士
語文別 英文
論文頁數 65頁
口試委員 指導教授-賴秀卿
共同指導教授-李宏志
口試委員-林松宏
口試委員-何威德
中文關鍵字 ERP  企業資源規劃  績效  公司治理 
英文關鍵字 ERP  enterprise resource planning  performance  corporate governance 
學科別分類
中文摘要 本研究目的在探討ERP系統實施對於公司績效之影響,本研究使用收益指標以及成本指標等七個變數作為公司績效之代理變數,並蒐集國內28個產業共222間公司作為樣本進行實證研究,另外,本研究亦探討公司導入ERP系統對於公司績效影響是否會受到公司治理變數的調節作用而有差異。實證結果證實,在企業實施ERP之後,收益面的員工貢獻率(employee contribution)、總資產週轉率以及淨利率皆有提升,成本面的營業費用率下降,然而,皆不顯著;而在公司治理變數的調節作用下,總資產報酬率及淨利率會隨著法人持股比率(the shares controlled by institutional investors)增加而提升, 總資產報酬率及淨利率則隨著董監質押比率(directors equity pledge ratio)增加而下降,結果亦指出員工貢獻率會隨著董事會規模擴大而顯著降低;總資產週轉率會因為金字塔結構以及交叉持股結構的存在而降低;在成本面,本研究發現營業費用率(operating expense ratio)以及總成本率(operational cost ratio)會隨著董監質押比率提高而明顯成長,而營業費用率(operational expense ratio)、銷貨成本率及總成本率則隨著法人持股比率提高而顯著降低。
英文摘要 This study examines the impacts of ERP systems on firm performance.
We use both benefit indexes and cost indexes as proxy variables for firm performance, and we collect 222 firms in 28 industry groups that implemented ERP systems between 1995 and 2012. A primary focus of this research is to investigate how the impacts of ERP implementation on firm performance would be affected by corporate governance. The results show that after ERP implementation, the employee contribution, assets turnover (ATO) and return on sales (ROS) all increase while the operating expense ratio decreases. However, the effects are not significant. The results also indicate that as the board size increases, the employee contribution significantly decreases. The results also show that as the director equity pledge ratio increases, the ROA and ROS significantly decrease; as the share controlled by institutional investors increases, both the ROA and ROS increase significantly. The results also show that the ATO significantly decreases as the pyramid structure and cross-holding structure exist in firms. In regards to the cost dimension, the results indicate that the operating expense ratio and operation cost ratio significantly increase as the director equity pledge ratio increases. The results also show that as the share controlled by institutional investor increases, the operating expense ratio, COGS ratio and operational cost ratio decrease significantly.
論文目次 Abstract i
摘要 ii
致謝 iii
TABLE OF CONTENTS iv
LIST OF TABLES v
LIST OF FIGURES vi
Chapter 1. Introduction 1
Chapter 2. Research Review and Hypothesis Development 4
2.1 ERP and Related Literature 4
2.1.1 ERP systems definition 4
2.1.2 ERP implementation and earning management 5
2.1.3 ERP implementation and market reactions 5
2.1.4 ERP implementation and firm performance 6
2.1.5 Critical success factors (CSFs) of ERP implementation 7
2.2 Corporate Governance and Firm Performance 9
2.2.1 Corporate Governance 9
2.2.2 Board Characteristics and performance 10
2.2.3 Ownership Structure and performance 11
2.3 Hypothesis Development 12
Chapter 3. Methodology 20
3.1 Sample selection and data source 20
3.2 Research Model and Measurement of Variables 26
3.3 Measurement of Variables 27
3.3.1 Dependent variable 27
3.3.2 Independent Variable 31
3.3.3 Control Variable 35
Chapter 4. Empirical Results 37
4.1 Descriptive Statistics and Analysis 37
4.2 Spearman and Pearson Correlation Coefficients 38
4.3 Regression and Analysis 38
4.4 Sensitivity Analysis 41
Chapter 5. Conclusions and Future Research 53
5.1 Conclusions 53
5.2 Future Research 54
References 56
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