Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92635
標題: ERP 系統執行與財務報表公告時間落差之關係
The Effect of ERP System Implementations on Financial Reporting Lag
作者: Shu-I Liao
廖述毅
關鍵字: Enterprise resource planning systems (ERP);Financial reporting lag;Timeliness;企業資源規劃系統;財務報表公告時間落差;時效性
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摘要: 
企業資源規劃系統(ERP)是一個以財務會計為導向的資訊系統,主要用來確 認、規劃與整合企業採購、生產、配銷運籌作業和結算客戶訂單所需的資源,藉 以增進企業整體的經營績效,降低成本。ERP 的整合性超連結流程可提供決策者 整合企業整體營運之即時資訊,不僅有利決策之訂定,亦能迅速回應需求與加速 財務報表之編製。因此,企業導入 ERP 系統應能提升會計資訊的攸關性與時效性, 本研究之目的即是探討導入 ERP 系統是否降低企業財務報表公告的時間落差,藉 以瞭解 ERP 系統的執行對企業財務資訊時效性的影響。 本研究以 1995 至 2011 導入 ERP 系統之我國上市櫃公司為樣本,檢測樣本公 司 ERP 導入後三年之報表公告時間落差是否顯著減少。研究結果顯示企業導入 ERP 系統後能減少財務報表公告的時間落差,證實導入 ERP 系統可以提高企業財 務報表公告之時效性。此外,本研究發現企業導入 ERP 系統模組數之多寡對減少 財務報表公告時間落差並無顯著影響,其可能原因為企業導入 ERP 系統大多會包 括財務會計模組,因此即使企業導入模組數較也不會影響出具財務報表的時效 性,故無法觀察到 ERP 導入模組數能顯著降低報表公告的時間落差。

An Enterprise Resource Planning (ERP) system is an accounting-oriented information system that integrates all the enterprise functions such as purchase, material management, production, logistics, sales,and financial accounting etc. and aims to improve overall operational efficiency and lower cost. By providing real-time and company-wide information ERP system can assist managers in making good decisions, help companies to better react to customer's needs, and shorten the financial reporting lags. Thus, ERP implementation improves the relevance and timeliness of accounting information. This study examines whether ERP system implementations have reduced the financial reporting lags. This study also evaluate whether the extent of ERP module adoption affects the length of reporting lags. Using a sample of Taiwanese listed firms from 1995 to 2011, this study finds a reduction in the time difference between the firm's financial statements announcement date and fiscal year end after the implementation of an ERP system, suggesting an improvement in the timeliness of financial reporting. However, this study finds no significantly negative relationship between the extent of ERP module adoption and the reporting lags. As most companies implementing ERP systems adopt financial accounting modules, the timeliness of financial reports of firms with less ERP module installations is not likely affected. Therefore, this study finds insignificant results related to the extent of module adoption.
URI: http://hdl.handle.net/11455/92635
其他識別: U0005-0307201510423600
Rights: 同意授權瀏覽/列印電子全文服務,2017-07-16起公開。
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