會計資訊系統在E世代知識經濟的角色之研究

A Study of the Role of Accounting Information System in the E Generation Knowledge Economy

10.29950/JHKUM.200601.0007

林嘉洽(Chia-Chia Lin)

會計資訊系統 ； 知識經濟 ； 平衡計分卡 ； Accounting Information System ； Knowledge Economy ； Balanced Scorecard

興國學報

5期（2006 / 01 / 01）

95 - 108

繁體中文

企業面臨二十一世紀知識經濟的時代，必須面對市場的快速轉變與壓力，故需有效地管理和運用知識體系來創造核心價值。研發產品與服務成為現今企業是否成功的關鍵因素，例如：設計新產品、研發新技術、追求更多及長遠的效益是企業維持競爭力之所繫。同時，在成本與利潤的分析上，亦須建構更明確的資訊，協助企業管理者訂定計畫與做出決策。企業的知識系統，更須在有限的條件下，建制思考運用資源的模型與系統，謀求永續發展及社會責任議題，以達成有效地全面知識管理系統規劃。本文針對以上議題，探討目前在知識經濟下會計資訊如何提昇企業創新思考模型及平衡計分卡的績效評估之使用。首先由文獻的回顧、再藉由現有模型的比較，彙總並建構新世紀會計資訊角色及核心要素的思考。

When facing the era of knowledge economy in the twenty-first century, corporations have to encounter fast changing and competitive pressure of the market. Effectively manage and utilize knowledge structure are imperative to create corporate core value. Product development and service are determining factors of the success of a company. For example: designing new product, developing new technology, seeking more and enduring profits are the key elements for corporations to maintain competitive in the market. In addition, in regards to cost and benefit analysis, corporations have to establish precise information system to improve on managers' strategic planning and decision making. The knowledge system of a corporation is to construct a model or system for the corporation's resource utilization given its limited condition. Moreover, a company is to engage in pursuit of enduring development and social responsibility that will help it achieve effective planning in its knowledge management system. This paper intends to investigate how accounting information under current knowledge economy enhances corporate innovative thinking and the usage of balanced scorecard evaluation. The introduction is followed by literature review. Through comparing current models, this paper summarizes and establishes the role of accounting information in the E Generation. Some discussion on the nucleus of the accounting information is also provided.

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