The impact of IT governance on performance of IFRS conversion under ERP systems

Wen Hsien Tsai, Po Yuan Chu, Jui Chu Chang, Hsiu Li Lee, Yi Chin Huang

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

2 Scopus citations

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.

Original languageEnglish
Title of host publicationIEEM 2015 - 2015 IEEE International Conference on Industrial Engineering and Engineering Management
PublisherIEEE Computer Society
Pages626-630
Number of pages5
ISBN (Electronic)9781467380669
DOIs
StatePublished - 18 Jan 2016
EventIEEE International Conference on Industrial Engineering and Engineering Management, IEEM 2015 - Singapore, Singapore
Duration: 6 Dec 20159 Dec 2015

Publication series

NameIEEE International Conference on Industrial Engineering and Engineering Management
Volume2016-January
ISSN (Print)2157-3611
ISSN (Electronic)2157-362X

Conference

ConferenceIEEE International Conference on Industrial Engineering and Engineering Management, IEEM 2015
Country/TerritorySingapore
CitySingapore
Period6/12/159/12/15

Keywords

  • ERP
  • IFRS
  • IT Governance

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