IFRS-IAS16之遵循研究－以光電公司的SAP與Oracle系統為例

A Study of IFRS-IAS16 Compliance: An Example of SAP and Oracle System in Optoelectronics Company

張碩毅(She-I Chang)；蔡福元(Fu-Yuan Tsai)；李幸蓉(Hsing-Jung Li)

國際財務報導準則 ； 固定資產 ； 資本支出 ； 企業資源規劃 ； international financial reporting standards (IFRS) ； fixed assets ； capital expenditure ； enterprise resource planning (ERP)

Electronic Commerce Studies

11卷4期（2013 / 12 / 31）

377 - 402

繁體中文

遵循國際會計準則（IFRS）第16號公報（IAS16），必定牽動著企業的ERP的流程或功能上的改變。本研究以IFRS-IAS16的架構為基礎探討IFRS的實施計劃內涵和組織將會遭遇的挑戰，並依現行法規與IFRS-IAS16整理出七大構面12項的固定資產差異比較雛型。再以Leavitt提出因應組織變革的鑽石理論之四個維度為輔助基礎，以同時擁有SAP和Oracle兩大ERP系統之公司作為研究個案，最後修正雛型成為七大構面四個面向18項差異，經由個案實證結果得知公司在遵循IFRS-IAS16規範時於人力、組織、任務與技術四個維度內組織變革的過程。研究結果將可以提供現行台灣上市櫃、興櫃企業因應方法參考範例，以及中小企業實施導入IFRS-IAS16的參考準則。

A shift from existing practices GAAP to IFRS International Accounting Standards No. 16 (IAS16) will affect ERP and require new changes and responses. This study outlines the differences between R.O.C. GAAP and IFRS, particularly with regards to IAS16. This paper features a case study and uses the 4 components of the diamond theory proposed by Leavitt 1 to discuss how companies should respond to the change. Then prototype has revised into 7 major aspects, 4 categories, and 18 items. The case study showed differences between SAP and Oracle systems with IFRS-IAS16 compliance. Furthermore, the use of diamond theory more clearly reveals changes over the course of IFRS adoption in the 4 aspects of Agent, organization, technology, and tasks. The interviews and empirical results of this study may serve as reference for how companies should respond to the upcoming changes and may provide a guideline to small and medium enterprises when they comply with IFRS-IAS16.

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