企業資源規劃財會模組之國際化動態模式探討－以休閒產業為例

ERP Marketing Module International Dynamic Model : To Explore the Leisure Industry

10.6735/JAFD.201509_8(2).0002

蔡維鈞(Wei-Chun Tsai)；林紀璿(Chi-Hsuan Lin)；王偉權(Wei-Chuan Wang)；羅德維(De-Wei Luo)

企業資源規劃 ； ERP ； 企業績效 ； 國際化 ； Internationalization ； ERP ； firm performance ； Internalization

會計與財金研究

8卷2期（2015 / 09 / 01）

15 - 32

繁體中文

ERP系統可效率化企業內部的營運管理，並強化內部的控制機制，大幅的提升企業的競爭力，然而企業在導入ERP的初期，並無法發揮最大的系統效率，經過組織系統的適應期之後，ERP系統財會模組始發揮其最大的效率，因此ERP和企業績效應為U型的曲線關係。此外企業隨著國際化程度的漸漸增加，使得溝通成本增加。透過電腦化的協助，使企業擁有效率最佳化與成本最低化的運作模式，以達成其提高競爭力和獲利力的目標。本研究以以休閒產業為例探討，且採用追蹤資料(Panel Data)，並以STATA 11.0統計軟體進行廻歸分析，實證結果發現：ERP系統財會模組的導入和企業績效間之關係為U型的曲線關係。此外企業國際化策略具正向的調節效果，對於國際化程度越高的企業，ERP系統財會模組影響企業績效越呈現正向的顯著關係。

ERP provides an efficient way that enables firms to generate competitive advantages in internal market. In the perspective of internalization, the study explores the relationship between ERP and performance. Recent research on the relationship between ERP and firm performance gives little attention to the effect of internationalization. This paper thus aims to examine the moderating effects of internationalization on this relationship. Through literature reviews, the study suggests that there is a U curvilinear relationship between ERP and firm performance. Additionally, the degree of internationalization moderates the relationship between ERP and firm performance in such a way that higher levels of internationalization increase performance. In this study, to explore the leisure industry, using panel data of Taiwan’s manufacturing firm, the empirical investigation indicates that a U-shaped relationship exists between ERP firm performance, with the slope negative at low levels of ownership, and positive at high levels of ownership. The study also finds that the degree of internationalization has moderating effects on this relationship. A higher level of internationalization will benefit the relationship between ERP and firm performance.

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