摘要
引入ERP能否提高以及如何计量用户决策效益一直是学术界和实务界的热门话题。国外研究表明,引入ERP的目的不同,ERP带来的"决策效益"也不一样。基于已有研究成果,设计ERP用户目的与决策效益调查题项,问卷调查中国ERP用户中关键使用者对引入ERP的目的及效益题项的计分,探寻目的题项重要性与决策效益重要性排序及二者之间的相关关系。调查发现,用户引入ERP能够提高决策效益;引入ERP目的与提高决策效益关之间存在正相关。本调查题项表根据国际最新研究成果,融入中国ERP用户的实际,并经实践验证其可操作性,可用作中国ERP用户评价和计量ERP决策效益的标准题项。
It is a hot topic in academic community and practice whether the introdultion of ERP can inprove the dceision-support benepits and how to measee eqectivelly.Early studies have shown that the different aims of introduction of ERP result to different decision-support benefits.In this paper,we mean to explore and explain the relationship between the purpose of the implementation of ERP and enhancing decision-support benefits.Investigation is used to know the viewpoints on the purpose of introduction of ERP and the benefits brought by ERP among the key users of ERP in Chinese enterprises.We conclude that ERP can enhance decision-support benefits; the purpose of the implementation of ERP and enhancing decision-support benefits are positively related.The items in the questionnaire are based on the prior studies and modified according to the evidence from Chinese practice,which are applicable and can be use as the criterion in ERP benefit assessment.
出处
《会计研究》
CSSCI
北大核心
2009年第8期60-67,共8页
Accounting Research
基金
国家社会基金项目(09BJY018)
北京理工大学校基金(20082142011)的支持
