| Summary: | 碩士 === 逢甲大學 === 會計所 === 93 === This study builds an integrated theoretical model to investigate that the implementation of ERP system to impact intellectual capital and business performance. This research tries to use the technical efficiency of business implement ERP system by DEA approach, and use the structural equation modeling to test the integrated theoretical model.
The empirical results show business implement ERP system can positively affect process capital of the intellectual capital, and process capital can positively affect customer capital, and then customer capital ultimately affects business performance. Enterprise implements ERP system that can build the process capital, set up the advantage for enterprises, in order to deal with the market environment of the competition.
|
|---|
