The Risk of Accounting Information System Migration for a Small and Medium-sized Entit

碩士 === 逢甲大學 === 會計學系 === 103 === With the globalization, International Financial Reporting Standard(IFRS)is adopted in Taiwan for public companies. The SMEs also plan to be adopted IFRS in Taiwan. However, few studies examine risk of accounting information system migration for SMEs. Therefore, the p...

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Bibliographic Details
Main Author: 黃敏惠
Other Authors: 吳東憲
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/875ks8
Description
Summary:碩士 === 逢甲大學 === 會計學系 === 103 === With the globalization, International Financial Reporting Standard(IFRS)is adopted in Taiwan for public companies. The SMEs also plan to be adopted IFRS in Taiwan. However, few studies examine risk of accounting information system migration for SMEs. Therefore, the purpose of this research is to explore the risk factors of accounting information system migration for SMEs, and use the case study methodology to examine the feasibility of risk factors of this research. This research result contains four elements and twenty-nine risk factors to provide the foundation of decision making for SMEs when they face the system integration or accounting information system migration.