Centrifugal Forces and Centripetal Forces in the Integration Plan with the IFRS on the Project Team Performance

• Main Authors: Jung-jung Wu, 吳容榕
• Other Authors: Shih-Wen Chien
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/95391243479149070889

碩士 === 國立高雄應用科技大學 === 會計系 === 99 === In response to the Financial Supervisory Commission Executive Yuan R.O.C (FSCEY) require publicly trade companies need ROC GAAP accounting standards conversion to IFRS before 2013. According to the FSCEY will be the first stage from domestic regulation, publicly traded companies began to conversion using IFRS. In this study, we conducted a questionnaire survey of the IFRS project team members for the centrifugal forces and centripetal forces characteristics whether impact on project performance, especially adding the group cohesion and mentoring function treat as moderation variables after would whether affect the project performance is more significant relationship. In this study, we received the questionnaires between May and June on 2011. Then, questionnaires analyzed using multiple regression analysis, 123 valid questionnaires. The results analysis, between centrifugal forces and the mentoring function have positively relationship with the IFRS project performance.