在2012年的今日，企業資源規劃（以下簡稱ERP）系統已是企業用來當作市場競爭的必備工具，而臺灣的上市櫃公司所使用的ERP系統，都是依照一般會計準則（以下簡稱ROC GAAP）的規則來進行流程設計及系統開發。2009年5月，行政院金融監督管理委員會（簡稱金管會）宣布，要求臺灣所有上市上櫃公司必須在2013年1月1日由原來使用ROC GAAP準則產出之財務報表報告，改為採用國際財務報告準則（以下簡稱IFRS）編製財務報表。這項決定對於臺灣企業造成很大的衝擊，各家企業都紛紛開始進行討論，研究新的IFRS法條。臺灣財務會計相關的學者也都陸續對於此議題進行相關的研究探討。本研究針對臺灣企業在討論IFRS 的議題上，以組織變革的觀點，研究企業實施ERP系統與IFRS的配適過程，在組織結構、技術、任務及人員等四個因素所產生變革的過程及影響。本文以個案研究的方法來探討企業ERP系統與IFRS配適的過程，並且討論理論與實務的意含。

Organizations are continually facing with the needs to change their structures, objectives, processes, and technologies. Thus, they must be able to make changes to sustain their competitive advantage. Many have adopted ERP (Enterprise resource planning) systems to help do this. In Taiwan, many company's ERP system depend on ROC GAAP (ROC Generally Accepted Accounting Principles) to design processes and develop system.In May, 2009, the Financial Supervisory Commission of Taiwan (Taiwan FSC) has officially announced the adoption of IFRS road map. Taiwan's enterprises of finance reports' format need change from ROC GAAP to IFRS. This decision makes great effect for enterprises in Taiwan, and many companies and finance researcher discussed and studied the topic of IFRS.This study addresses the topic of International Financial Reporting Standards from Enterprises in Taiwan. We use the organizational change perspectives to examine the factors of organizational structure, technology, task and agent for fit process between Enterprise resource planning system and IFRS for Enterprises. In this paper, we use case study methodology to explore the fit process between ERP system and IFRS. Implications for theory and practice are also discussed.