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題名:IFRS-IAS16之遵循研究--以光電公司的SAP與Oracle系統為例
書刊名:電子商務研究
作者:張碩毅 引用關係蔡福元李幸蓉
作者(外文):Chang, She-iTsai, Fu-yuanLi, Hsing-jung
出版日期:2013
卷期:11:4
頁次:頁377-402
主題關鍵詞:國際財務報導準則固定資產資本支出企業資源規劃International financial reporting standardsIFRSFixed assetsCapital expenditureEnterprise resource planningERP
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:4
  • 點閱點閱:88
期刊論文
1.Wallace, L.、Keil, M.、Rai, A.(2004)。Understanding software project risk: A cluster analysis。Information & Management,42(1),115-125。  new window
2.Huang, S-M.、Chang, I-C.、Li, S-H.、Lin, M-T.(2004)。Assessing Risk in ERP Projects: Identify and Prioritize the Factors。Industrial Management & Data Systems,104(8),681-688。  new window
3.方順逸(20080100)。新舊CAS與IFRS之初步比較。貨幣觀測與信用評等,69,52-59。  延伸查詢new window
4.Lopes, C.、Cerqueira, A.、Brandão, E.(2010)。Impact of IFRS Adoption on Accounting Quality in European Firm。Journal of Modern Accounting and Auditing,6(9),20-31。  new window
5.McAnally, M. L.、McGuire, S. T.、Weaver, C. D.(2010)。Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation。Accounting Horizons,24(4),589-621。  new window
6.Thorme, M. L.(2000)。Interpreting Corporate Transformation Through Failure。Management Decision,38(5),305-317。  new window
7.Grabski, S. V.、Leech, S. A.、Schmidt, P. J.(2011)。A Review of ERP Research: A Future Agenda for Accounting Information Systems。Journal of Information Systems,25(1),37-78。  new window
8.林寶珠(2009)。IFRSs轉換:提昇企業經營效率的契機。安侯建業通訊。  延伸查詢new window
9.Baccarini, D.、Salm, G. S.、Love, P. E. D.(2004)。Management of risks in information technology projects。Industrial Management and Data Systems,104(4),286-295。  new window
10.Zafiropoulos, I.、Metaxiotis, K.、Askounis, D.(2005)。Dynamic Risk Management System for the Modeling, Optimal Adaptation and Implementation of an ERP System。Information Management and Computer Security,13(3),212-234。  new window
11.Maguire, S.(2002)。Identifying Risks during Information System Development。Information Management and Computer Security,10(3),126-134。  new window
12.Singla, A. R.、Goyal D. P.(2006)。Managing Risk Factors in ERP Implementation and Design: An Empirical Investigation of the Indian Industry。Journal of Advances in Management Research,3(1),59-67。  new window
13.Uwadia, C. O.、Ifinedo, P. E.、Nwamarah, G. M.、Eseyin, E. G.、Sawyerr, A.(2006)。Risk Factors in the Collaborative Development of Management Information Systems for Nigerian Universities。Information Technology for Development,12(2),91-111。  new window
14.Ifinedo, P.(2011)。Internal IT Knowledge and Expertise as Antecedents of ERP System Effectiveness: An Empirical Investigation。Journal of Organizational Computing and Electronic Commerce,21(1),1-23。  new window
15.Peng, G. C.、Nunes, M.(2009)。Surfacing ERP Exploitation Risks through a Risk Ontology。Industrial Management and Data Systems,109(7),926-942。  new window
16.Bannerman, P. L.(2008)。Risk and Risk Management in Software Projects: A Reassessment。Journal of Systems and Software,81(12),2118-2133。  new window
17.Markus, M. L.、Axline, S.、Petrie, D.、Tanis, C.(2000)。Learning from Adopters' Experiences with ERP: Problems Encountered and Success Achieved。Journal of Information Technology,15(4),245-265。  new window
18.蔡文賢、楊志豪、李佩玲、沈宇珊、林欣瑾(20110700)。國際財務報導準則(IFRS)與可延伸企業報告語言(XBRL)對ERP系統之衝擊--軟體供應商及稽核顧問之個案研究。電腦稽核,24,1-10。new window  延伸查詢new window
19.孫思源、黃博仁、夏艷文(20120900)。以組織變革觀點探討企業ERP系統與IFRS之配適。商業現代化學刊,6(4),63-85。new window  延伸查詢new window
20.Lindgreen, A.、Swaen, V.、Maon, F.(2009)。Introduction: Corporate Social Responsibility Implementation。Journal of Business Ethics,85(2),251-256。  new window
21.周建宏(20080300)。全面採用IFRS對企業的衝擊與影響。資誠通訊,222,8-11。  延伸查詢new window
22.江美艷(2011)。接軌IFRSs--我國邁向國際舞台之重要里程碑。證券櫃檯,151,63-70。  延伸查詢new window
23.黃劭彥、林琦珍、吳東憲、邱安安(20110700)。ERP導入IFRS所遭遇的挑戰與契機。電腦稽核,24,129-133。new window  延伸查詢new window
24.Seddon, P. B.、Calvert, C.、Yang, S.(2010)。A Multi-Project Model of Key Factors Affecting Organizational Benefits From Enterprise Systems。MIS Quarterly,34(2),305-328。  new window
25.Novak, J. D.(2002)。Meaningful Learning: The Essential Factor for Conceptual Change in Limited or Inappropriate Prepositional Hierarchies Leading to Empowerment of Learners。Science Education,86(4),548-571。  new window
26.Sarker, S.、Lee, A. S.(2003)。Using a Case Study to Test the Role of Three Key Social Enablers in ERP Implementation。Information and Management,40(8),813-829。  new window
27.Han, W. M.、Huang, S. J.(2007)。An Empirical Analysis of Risk Components and Performance on Software Projects。Journal of Systems and Software,80(1),42-50。  new window
28.Plant, R.、Willcocks, L.(2007)。Critical Success Factors in Iinternational ERP Implementations: A Case Research Approach。Journal of Computer Information Systems,47(3),60-70。  new window
29.Osei-Bryson, K.-M.、Dong, L.、Ngwenyama, O.(2008)。Exploring Managerial Factors Affecting ERP Implementation: An Investigation of the Klein-Sorra Model Using Regression Splines。Information Systems Journal,18(5),499-527。  new window
30.Morton, N. A.、Hu, Q.(2008)。Implications of the Fit between Organizational Structure and ERP: A Structural Contingency Theory Perspective。International Journal of Information Management,28(5),391-402。  new window
31.Aloini, D.、Dulmin, R.、Mininno, V.(2007)。Risk management in ERP project introduction: review of the literature。Information & Management,44(6),547-567。  new window
32.Schmidt, R.、Lyytinen, K.、Keil, M.、Cule, P.(2001)。Identifying Software Project Risks: An International Delphi Study。Journal of Management Information Systems,17(4),5-36。  new window
33.Tiwana, A.、Keil, M.(2006)。Functionality Risk in Information Systems Development: An Empirical Investigation。IEEE Transactions on Engineering Management,53(3),412-425。  new window
34.Hakim, A.、Hakim, H.(2010)。A Practical Model on Controlling the ERP Implementation Risks。Information Systems,35(2),204-214。  new window
35.Woolridge, J. Randall、Snow, Charles C.(1990)。Stock Market Reaction to Strategic Investment Decisions。Strategic Management Journal,11(5),353-363。  new window
36.Sherer, S. A,.、Alter, S.(2004)。Information System Risks and Risks Factors: Are They Mostly About Information Systems?。Communications of Association for Information Systems,14,29-64。  new window
會議論文
1.Sumner, M.(2000)。Risk Ractors in Enterprise Wide Information Management Systems Projects。The 2000 ACM SIGCPR Conference。Evanston, Illinois, USA. New York:ACM Press。180-187。  new window
學位論文
1.陳玉芳(1999)。國際財務報導準則之價值攸關性研究(碩士論文)。臺灣大學。  延伸查詢new window
2.朱麗螢(2006)。資本支出訊息特性對股價反應之探討(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.Douglas, J. D.(1985)。Creative Interviewing。Beverly Hills, CA:Sage Publications。  new window
2.Lofland, John、Lofland, L. H.(1984)。Analyzing Social Settings: A Guide to Qualitative Observation and Analysis。Belmont, C. A.:Wadsworth Publishing Company。  new window
3.Gowin, D. Bob(1981)。Educating。Ithaca, New York:Cornell University Press。  new window
4.Jorgensen, Danny L.(1989)。Participant observation: a methodology for human studies。Sage Publications。  new window
5.林東清(2002)。資訊管理--e化企業的核心競爭能力。台北市:智勝文化事業有限公司。  延伸查詢new window
6.Robbins, Stenphen P.、DeCenzo, D. A.(2000)。Fundamentals of management。New Jersy:Prentice Hall, Inc.。  new window
7.Novak, J. D.(1998)。Learning, creating, and using knowledge: Concept maps as facilitative tools in schools and corporations。Mahwah, New Jersey:Lawrence Erbium Associates。  new window
8.歐用生(1989)。質的研究。臺北市:師大師苑。  延伸查詢new window
9.Yin, Robert K.(2003)。Case Study Research: Design and Methods。Sage Publications。  new window
10.Novak, Joseph D.、Gowin, D. Bob(1984)。Learning How to Learn。Cambridge University Press。  new window
其他
1.資誠(2009)。IFRSs轉換經驗談,http://www.pwc.com/tw/zh/IFRSs/IFRSs-indepth-focus/IFRSs-in-practice/IFRSs-in-practice-001.jhtml, 2012/04。  new window
2.KPMG(2009)。IFRS for Technology Companies: Closing the GAAP,http://www.kpmginstitutes.com/ifrs-institute/insights/2009/pdf/ifrs-for-techn-com-closing-the-gaap.pdf, 2012/04。  new window
3.資誠(2010)。IFRSs接軌的挑戰,http://www.pwc.com/tw/zh/IFRSs/IFRSs-indepth-focus/IFRSs-transition-strategy/IFRSs-transiton-strategy-004.jhtml, 2012/04。  new window
4.江美艷(2010)。IFRS對企業之影響,http://www.ifrs.org.tw/ifrs/Article/A034.pdf, 2012/04。  new window
5.台灣行政院金融監督管理委員會經國際財務報導準則委員會(2010)。國際會計準則第16號:不動產、廠房及設備,財團法人中華民國會計研究發展基金會。,http://www.sfb.gov.tw/ch/home.jsp?id=528andparentpath=0,2。  延伸查詢new window
6.台灣財政部(2009)。營利事業所得稅查核準則,http://www.ntak.gov.tw/ch/MultiMedia_FileDownload.ashx?guid=5c04646c-b6c2-4894-88b1-f022cb564d52, 2012/04。  new window
7.張景嵐(2012)。IFRS專區-IFRSs知識學習-IAS16,正風聯合會計事務所。,http://www.clockcpa.com.tw/p7-5.htm, 2012/04。  延伸查詢new window
圖書論文
1.Leavitt, H. J.(1965)。Applied Organizational Change in Industry: Structural, Teclmological and Humanistic Approaches。Handbook of Organizations。Chicago:Rand McNally。  new window
 
 
 
 
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