:::

詳目顯示

回上一頁
題名:企業導入IFRS轉換平臺意願之相關研究
書刊名:建國科大社會人文期刊
作者:俞錚蓉 引用關係謝俊宏 引用關係
作者(外文):Yu, Cheng-jungHsieh, Chun-hung
出版日期:2014
卷期:33:1
頁次:頁35-53
主題關鍵詞: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 modelIFRS software implementationEase of useUsefulnessAttitudeIntention
原始連結:連回原系統網址new window
相關次數:
  • 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:11
  • 點閱點閱:13
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。
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.
期刊論文
1.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
2.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
3.范宏書、許志偉(20130500)。IFRS差異調整數之股價反應與影響因素之探討。當代會計,14(1),33-56。new window  延伸查詢new window
4.陳嘉祥、侯玉燡、周彥儒(20110700)。導入國際財務報告準則(IFRSs)專案的實務性作法。電腦稽核,24,29-40。new window  延伸查詢new window
5.黃筑健(20100100)。IFRS 9--金融工具會計處理的大變革。內部稽核,69,24-29。  延伸查詢new window
6.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research,46(5),1085-1142。  new window
7.Ba, S.、Pavlou, P. A.(2002)。Evidence of the effect of trust in electronic markets: price premiums and buyer behavior。MIS Quarterly,26(3),243-267。  new window
8.許林舜(20090600)。內部稽核人員如何參與IFRS轉換。內部稽核,67,24-26。  延伸查詢new window
9.陳波宏、張碩毅(20110700)。國際會計準則(IFRS)對企業資源規劃系統轉換選擇之影響。電腦稽核,24,41-53。new window  延伸查詢new window
10.陳振乾(20100700)。會計準則之轉換--首次採用IFRS財務報表開帳數之決定。內部稽核,71,8-14。  延伸查詢new window
11.楊民賢(20100100)。淺談我國企業導入IFRS問題。內部稽核,69,18-23。  延伸查詢new window
12.劉振岩(20100400)。內部稽核協助組織導入IFRS。內部稽核,70,45-50。  延伸查詢new window
13.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
14.李坤清、蔡旭昇、沈正玔、柯志偉(20120700)。MIS面對IFRS導入之因應對策--以電子業為對象。電腦稽核,26,139-157。new window  延伸查詢new window
15.蘇裕惠(20090900)。由非控制股東觀點論IFRS。內部稽核,68,9-11。  延伸查詢new window
16.Ball, R.(2006)。IFRS: Pros and cons for investors。Accounting and Business Research,36(Issue sup1),5-27。  new window
17.Claudia, L.、Antonio, C.(2010)。Impact of IFRS Adoption on Accounting Quality in European Firms。Journal of Modern Accounting and Auditing,6(9),20-31。  new window
18.Evidence, R.(2012)。Evidence Regarding Elimination of IFRS-U.S. GAAP Reconciliation。Advances in Quantitative Analysis of Finance and Accounting,10,83-116。  new window
19.Jermakowicz, E. K.(2006)。Implementing EFRS from the perspective of EU publicly traded companies。Journal of International Accounting, Auditing and Taxation,15(2),170-196。  new window
20.Lenka, K.、Jaroslava, R.(2011)。Accounting Policies of Companies Reporting According to IFRS。Journal of Modem Accounting and Auditing,7(4),351-357。  new window
21.Leonard, S.、Elena, I.(2011)。The Rush to IFRS: Practice Vs Academe, Is the Need to Change the CPA Exam Genuine。Journal of Modem Accounting and Auditing,7(11),1197-1200。  new window
22.Mascia, F.、Stefano, M.(2010)。The IAS/IFRS Application on the Intangible Assets of non-listed Companies。Journal of Modern Accounting and Auditing,6(5),1-21。  new window
23.Portugal, A. M.(2011)。An Increasing Rift between Tax and Book Income after the Introduction of IFRS。Journal of Modern Accounting and Auditing,7(2),111-124。  new window
24.Rute, A.、Fatima, D.(2012)。Valuation Standards under the Implementation Process of IFRS。Journal of Modern Accounting and Auditing,8(2),17-29。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE