1. The impact of IT governance on performance of IFRS conversion under ERP systems
- Author
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Jui-Chu Chang, Po-Yuan Chu, Yi-Chin Huang, Hsiu-Li Lee, and Wen Hsien Tsai
- Subjects
Process management ,business.industry ,Corporate governance ,Information quality ,Information technology ,ComputingMilieux_LEGALASPECTSOFCOMPUTING ,ComputerApplications_COMPUTERSINOTHERSYSTEMS ,Accounting ,International Financial Reporting Standards ,Upgrade ,Information system ,business ,Enterprise resource planning ,Risk management - Abstract
In response to the international trend, in recent years companieshave officially adopted the International Financial Reporting Standards (IFRSs) and need to perform upgrade or adjustment to their Enterprise Resource Planning (ERP) systemsfor the IFRS conversion. Information technology (IT) governance in an ERP system environment will become akey that cannot be ignored by the management. To investigate the impact of implementing IT governance in an ERP environment on the effectiveness of ERP implementation and IFRS conversion The findings are as follows: Effective IT governance in a company can improve the project performance of ERP implementation; The improvement of the information quality and system qualityofan ERP system candemonstrate the effectiveness of the IFRS conversion through the ERP system; The project performance of ERP implementation can improve the information quality and system quality of the ERP system as well as the effectiveness of the IFRS implementation.
- Published
- 2015
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