| Summary: | 碩士 === 中國文化大學 === 國際企業管理學系碩士在職專班 === 106 === This study explores the critical factors of ERP from the view of accounting and audit and uses the examples of three international businesses engaged in manufacturing and trade. Based on the transnationality and the same-country but different-area model of the international businesses, a sequential study is conducted on the ERP invested from the view of accounting and audit and the critical factors of the enterprise integration system are explored.
This study uses the Delphi Method and the Analytic Hierarchy Process to build its objectives. From the accounting and audit view, the critical factors in ERP of international businesses are comprised of three main aspects or three criteria, the "enterprise resource aspect", the "project management aspect", and the "technological integration aspect". Through in-depth interviews and surveys with experts, this study analyzes the importance of critical factors in influencing international businesses and providing critical factors that can effectively enhance international businesses' decision making in ERP. Through the perspective of accounting and audit, the study helps international businesses to fully and effectively implement the critical factors in ERP. Lastly, the study looks into the sequencing of different critical factors based on the importance given to them by different company positions and work roles such as accountant, financial supervisor, and senior executives. This will help the company make faster and more complete decisions and more effectively use resources to improve international competitiveness.
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