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• Main Authors: Fan-Sheng Chang, 張帆昇
• Other Authors: Wen-Hsien Tsai
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/bb8bs3

碩士 === 國立中央大學 === 企業管理學系 === 106 === This study explores the impact of IT governance on the mediating effect between IS information quality and internal control objectives. It conducts research on Taiwan's listing, OTC and emerging stock company through questionnaires, and obtains the following research results through statistical analysis.IS information quality has a significant impact on IT governance attainment; IS information quality has a significant impact on reporting objectives; IS information quality cannot directly have a significant impact on operational objectives; IT governance can be used as an intermediary variable makes IS information quality have a significant impact on reporting objectives and operational objectives. This study also explores whether or not there will be different research results under the same research framework if the company imports ERP systems as a basis for grouping. After cluster analysis, it is found that companies that have imported ERP systems have the same distinctive features as the original models. In the grouping of companies that haven’t imported ERP system, the IS information quality had no significant impact on the reporting objectives. In addition, IT governance had no significant impact on the reporting goals, and the impact of IT governance on the operational goals was reduced.