English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50932034      Online Users : 946
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63929


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63929


    Title: ERP對會計作業之影響
    Other Titles: The Impacts of ERP on Accounting Activities
    Authors: 王文英
    Wang, Wen-Ying
    Contributors: 會計系
    Keywords: 企業資源規劃;會計人員的作業;會計教育;問卷調查法
    Enterprise resources planning (ERP);Activities of accountants;Accounting education;Questionnaire method
    Date: 2003-05
    Issue Date: 2014-02-18 13:56:34 (UTC+8)
    Abstract: ERP具有提供即時資訊及有效整合部門間資訊之功能，對支援企業作出適切決策有相當大的助益；但也對會計人員的作業造成影響，進而亦影響以培育會計人才為要務之會計教育。本研究透過實地訪談及大樣本問卷調查方式，解析導入ERP對會計人員各作業之影響，期藉此獲得會計教育課程內容與重點應配合ERP環境如何轉變之啟示。獲得結論如下：（1）ERP環境下，熟悉軟體操作及模組流程運作、瞭解企業內部作業流程、溝通協調、核對檢查及調整補正、提供分析及管理決策用之即時資訊等作業的重要性顯著提高。（2）會計作業之重要性並不會隨著所導入軟體、所應瞭解的模組種類或模組數之不同而有明顯差異。（3）在重要性提高的作業中，又應將焦點置於提供分析與管理決策用資訊、瞭解軟體操作與模組流程運作、及瞭解企業作業流程上。
    With the function of providing in-time information and effectively integrating the information across departments, ERP is of great help in supporting business making efficient decisions. However, ERP also has great influences on both the activities of accountants and accounting education which is vital to cultivate talented accountants. Using field study and questionnaire methods, this study examines the impact of ERP on accounting activities. The purpose of this study is to collect information about how the contents and focus of accounting subjects may be changed under the ERP environment. The findings of this paper are as follows: (1) After introduction of ERP, activities related to understanding ERP modules and business internal operational processes, communication and coordination, check and adjustment, providing analyses and timely information for managerial decisions, become more salient. (2) The importance of those accounting activities do not vary with different ERP software, the contents and number of modules which accountants should learn about. (3) Among those important activities, we should put more emphasis on activities related to analyzing information for managerial decisions, understanding ERP modules and business internal operational processes.
    Relation: 當代會計, 4(1), 77-102
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    77102.pdf706KbAdobe PDF21088View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback