ERP整體性效益分析：組織資訊處理的觀點

The Analysis of Overall ERP Benefit: Organizational Information Processing Approach

成功導入ERP（企業資源規劃）已經成為影響企業競爭優勢的關鍵要素。然而過去的研究很少注意到導入ERP時，是否有些中介效益會影響到最後的整體效益？同時組識是否可透過相關的機制，來提升中介效益，進而提升ERP整體性效果。因此，本研究主要的目的是在了解企業在ERP導入後，為了提升中介效益，例如協調度與工作效率，能否透過企業內部某些活動與機制來提昇前述的效益，進而形成對組識整體效益的提昇？透過組識資訊處理理論(OIPT)理論，本研究提出一個理論架構，來分析ERP導入後促進機制、中介效益、與整體效益的關連性。本研究的主要貢獻就在於找出影響中介效益的促進機制與因子，進而採討中介效益對整體效益的影響。透過本研究模型，對已經導入ERP的企業，可以更有效的改善ERP績效。為了驗證理論模式的可行性，本研究透過調查分析，分析184家已經使用ERP的企業。研究結果顯示，本研究所提的三項促進機制：資料資源管理、ERP客製化、與組識機制，確實對中介效益有正面的影響，同時這種中介效果也影響到ERP整體效益。本研究並對前述的發現進行討論。

The success of ERP implementation has crucial impact on a firm's competitive edge. However, very few studies focus on the influence of intermediate effect on the overall ERP benefit, not to mention the possible mechanisms that facilitate the intermediate effect. To fill this void, drawing on organizational information processing theory, this study proposes an integrated model that delineates the relationships among ERP facilitators, intermediate effect, and overall ERP benefit. More specifically, three different types of mechanisms (or ERP facilitators) (data resource management, ERP customization, organizational mechanisms) and two intermediate effect (coordination improvement and task efficiency) are proposed. Through a field survey of 184 managers of firms that have implemented ERP, we confirm our hypotheses that all of the three mechanisms have positively effect on intermediate effect, which in turn influence the overall ERP benefit positively. Implications and discussions are also provided.