近年來，由於資訊科技的快速發展、市場的競爭力日益提高，組織為了降低營運成本，幫助企業提高經營效益，資訊系統的使用已成為不可或缺的重要關鍵之一。本研究旨為探討企業在選擇企業資源規劃(ERP)系統時，如何採取適當的策略，使資訊系統導入專案成功。藉由分析台灣一傳統紡織產業，透過正在進行的企業資源規劃(ERP)系統導入專案，試著找出不同單位重視的細節，使企業得以採取最適合之導入策略。
    本研究訪談得到的實務經驗，透過紮根理論的方式，將蒐集而來的資料依據其特性，定義成十六細項編碼，並歸納為五大概念編碼，分別為資源(Resource)、策略(Strategy)、流程(Process)、環境(Environment)以及目標(Goal)。接著參考輸入-處理-輸出(Input-Process-Output)模型，整理出一套三大主軸之編碼準則。為了探討本論文之研究問題，透過編碼準則之間的比較，發現技術單位對於資訊科技的投入較為重視，而業務單位則希望透過新系統的導入，使組織的內部流程優化，至於系統使用者則較在乎整體的系統服務品質。儘管為相同的企業及專案，對於企業資源規劃(ERP)系統導入，所重視的層面也不盡相同。透過本研究之結果，提供未來計畫導入企業資源規劃(ERP)系統之企業或專案執行者，了解不同層面應該注意的細節，採取適當的導入策略。

To reduce the operation costs and improve the operation efficiency, the use of information systems has become one of the most important keys for the organizations due to the rapid growth of information technology and the increase competitiveness of the market in recent years. This study aimed in the discussion of organization's choice of enterprise resource planning (ERP) system, finding the proper strategy to imply the information system and make it to success. By analyzing the traditional textile industry, this study attempt to find the focusing details from different units through the ongoing enterprise resource planning implementation project.

We analyzed the practical experience from the interviews, and defined them into sixteen breakdown codes and grouped into five major concepts, which are Resource, Strategy, Process, Environment and Goal through the grounded theory. Then, we compiled them into a set of coding principles with three major spindles by referring the model of Input-Process-Output. To explore the research question in this study, we found that different employees' focusing points are not quite the same in the implementation of ERP system through the comparison of the coding principles. Based on the result of this study, we provide different focusing details in various levels and relevant strategies for organizations or project executors who want to imply the Enterprise resource planning (ERP) system in the future.

第一章　緒論	1
 第二章　文獻探討	5
2.1	企業資源規劃採用策略	5
2.2	企業資源規劃導入流程	7
2.3	企業資源規劃效益	10
2.4	結語	11
 第三章　研究方法	12
3.1	樣本資料	12
3.2	訪談流程	13
3.3	紮根理論	14
3.4	信度與效度衡量	16
 第四章　資料分析與結果	19
4.1	開放性編碼	19
4.1.1	資源	20
4.1.2	策略	21
4.1.3	流程	22
4.1.4	環境	23
4.1.5	目標	24
4.2	主軸編碼	26
4.2.1	企業資源規劃採用策略	26
4.2.2	企業資源規劃導入流程	28
4.2.3	企業資源規劃效益	29
4.3	研究發現	30
4.3.1	技術面	30
4.3.2	業務面	34
4.3.3	系統使用者	37
4.3.4	整體	40
 第五章　結論	43
5.1	研究結果與貢獻	43
5.2	研究限制與未來研究方向	44
 參考文獻	45
 附錄一、研究編碼定義表	48

表目錄
表 2 1：企業資源規劃定義表	5
表 2 2：系統導入策略表	6
表 2 3：企業流程改造定義表	9
表 3 1：訪談對象分類表	13
表 4 1：編碼統計表	19
表 4 2：受訪者重視細節比較表	42

圖目錄
圖 4 1：技術面選擇性編碼示意圖	30
圖 4 2：業務面選擇性編碼示意圖	34
圖 4 3：系統使用者選擇性編碼示意圖	37
圖 4 4：整體選擇性編碼示意圖	40

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