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題名 | 企業導入IFRS轉換平臺意願之相關研究=The Intention of Enterprise to Implement IFRS Transfermation Software |
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作者姓名(中文) | 俞錚蓉; 謝俊宏; | 書刊名 | 建國科大社會人文期刊 |
卷期 | 33:1 2014.01[民103.01] |
頁次 | 頁35-53 |
分類號 | 494.59 |
關鍵詞 | 科技接受模式; IFRS轉換平臺; 易用性; 有用性; 使用態度; 使用意圖; Technology acceptance model; IFRS software implementation; Ease of use; Usefulness; Attitude; Intention; |
語文 | 中文(Chinese) |
中文摘要 | 導入國際會計準則方式已逐漸成為世界各國會計準則與國際接軌之主流。為增加企業間財務報告之可比較性,並降低企業於國際資本市場之籌資成本,各國均積極將當地會計準則與國際會計準則(IFRS)接軌,並訂定與國際會計準則接軌之計畫。本文主要以科技接受模式為基礎,探討資訊系統使用的影響因素(包括:資訊系統綜合功能、資訊人員技術與溝通能力、主管參與程度三個子構面)是否影響企業導入IFRS轉換平台的意願。本文以中部有意願導入IFRS轉換平台之中小企業業者為研究對象,總計發放300份問卷,回收有效問卷數為272份,有效問卷回收率達91%,使用線性結構關係模式等統計方法,驗證本文假設,研究結果如下:一、「認知易用性」對企業導入IFRS轉換平台的「認知有用性」有正向顯著影響。二、「認知易用性」、「認知有用性」對企業導入IFRS轉換平台的「使用態度」有正向顯著影響。三、「認知有用性」、「使用態度」對企業導入IFRS轉換平台的「使用意圖」有正向顯著影四、「資訊系統使用的影響因素-資訊系統綜合功能、資訊人員技術與溝通能力、主管參與程度」對企業導入IFRS轉換平台的「使用態度」、「使用意圖」有正向顯著影響。 |
英文摘要 | Implementation of international accounting standards approach has became the world accounting standards. Enterprises need to increase the comparability of the financial reporting and reduce the cost of financing in the international capital market. All countries are actively trying to transform the accounting standard from the local accounting standards to the international financial reporting standards (IFRS) and make a plan for the convergence.The purpose of this study is to investigate the relationships among factors of MIS implementation and the intention of enterprises to implement IFRS transformation software based on the technology acceptance model (TAM). 300 pieces questionnaires are released and valid samples are 272 pieces, the effective response rate was 91 %. LISREL model is adopted to verify the hypothesis of this study. The findings of the research shows as follow:1. Ease of use had a significantly positive influence on usefulness to implement IFRS transfermation software.2. Ease of use and usefulness had a significantly positive influence on attitude to implemen IFRS transfermation software.3. Usefulness and attitude had a significantly positive influence on intention to implemen IFRS transfermation software.4. Factors of MIS implementation had a significantly positive influence on attitude and intention to implemen IFRS transfermation software. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。