A Study of the Quality of Finance Accounting Information in the Enterprise Resource Planning System

• Main Authors: Chang, Hsiu-Yun, 張秀雲
• Other Authors: Su, Yu-Hui, Ph.D.
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/45762958839201941780

碩士 === 東吳大學 === 會計學系 === 90 === Title：A Study of the Quality of Finance Accounting Information in the Enterprise Resource Planning System Name：Chang, Hsiu-Yun Adviser：Su, Yu-Hui, Ph.D. Month/Year：June, 2002 Enterprises can produce information promptly and produce integrated information by the ERP system. Then, they can improve the quality of decision information and strengthen the decision ability of them by the ERP system. The main purpose of this study is to research how to ensure the quality of the integrated information system including reliability and relevance. Another purpose of this study is to find out whether CPAs can make use of their expertise in the process of adopting the ERP system. Interviews and questionnaires on the opinions of the above issues from Taiwan’s listed & OTC companies, CIAs, and CPAs were collected. Empirical analyses by the descriptive statistic and ANOVA were also completed. The major empirical results are summarized below： First, after enterprises adopt the ERP system, their reliability of finance accounting information can still be maintained. The main reason is because the work flow improved after adopting the ERP system. Second cause is the effort of the internal information users. Second, after enterprises adopt the ERP system, their relevance of finance accounting information regarding promptness, obtaining useful information, and integration is obviously increased. Third, after adopting the ERP system, enterprises ensure reliability and increase relevance of finance accounting information in the ERP system primarily by the assistance of the internal information users. As for appointing present CPAs to provide advisory service about the ERP, sixty percent of enterprises disagree. Furthermore, enterprises believe that the people who help to ensure reliability and increase relevance of finance accounting information must have the abilities of analyzing/managing and improving work flow. Otherwise, CPAs believe that the abilities about the understanding of the ERP system and the EDP are more important. Fourth, CPAs think that if their clients adopt the ERP system, clients can improve their competitive ability, and CPAs can reduce audit risk. Furthermore, CPAs believe that audit ability for the ERP is necessary in the ERP system environment. Finally, in the ERP system environment, the proportion of examination and total revenues, and the proportion of assurance/advisory and total revenues may increase in the future five years. Furthermore, CPAs can have a lot of opportunities to provide assurance services and advisory services during the stage when enterprises adopt the ERP system. CPAs also think that if they provide audit service and advisory service about the ERP at the same time, they may have some problems. The primary problem is that there are not enough professional abilities. Second problem is regarding independence. The way to solve these problems is to strengthen the abilities about the understanding of the ERP system and the EDP.