Gartner Group (2008)調查報告指出商業智慧系統與企業系統為企業最想投資的資訊科技應用，然而CIO們被問及是否有信心的應用資訊科技以促成組織重大的躍進或改變時，還是顯得非常的保守。因為CIO們不能確信相關人員有足夠的技能可以將資訊科技應用的非常成功。
本研究目的在於探討實施企業資源規劃系統之關鍵成功因素。藉由Q-研究法之應用，讓企業中高階經理人針對一組關鍵成功因素作分類，並以因素分析法歸納出不同類型的企業經理人。
結果顯示本研究受測者共二十一人，共有十八位可以歸納到五種類型的其中一類，第一種類型包含五位受測者，第二種類型包含三位受測者，第三種類型包含二位受測者，第四種類型包含四位受測者，第五種類包含四位受測者，另有三位受測者無法歸類到其中的任何一個類型。類型一的成員，主要強調在企業導入ERP的過程中，組織的資訊策略與企業目標必須相互連結，並且要進行流程再造。類型二的成員，期望在導入ERP的過程中，高階主管可以給予高度的支持，並且有成立跨部門的ERP導入專案團隊小組。類型三的成員，除了高階主管的重視，還期望可以有充分的瞭解，並且部門和部門間能有暢通的溝通管道和協商的計畫。類型四的成員強調員工在導入ERP的過程中，必須隨時注意對於系統是否適應。類型五的成員，強調專案小組的特性，除了和ERP諮詢顧問要有良好的溝通和交流，並得到授權。
總結研究結果高階主管對ERP系統實施過程中扮演著最重要的角色；專案施行過程中暢通溝通的管道非常重要；流程改善一直是CIO們投資資訊科技的很重要驅動力；組織內部人員與整個組織的適應與接受能力關係著ERP系統的施行；最後，對專案團隊的授權也是促成專案成功的一個因素。

Gartner Group (2008) CIO survey indicates that business intelligence and enterprise applications are the first priority for IT spending. When CIOs are asked if they have the confidence to employ information technology to enable dramatic change in business organizations, they are guarded in their confidence in IT's ability to create such change.
The purpose of this study is to investigate the critical success factors of ERP implementation. Employing Q-methodology, managers are given a set of critical success factors of ERP implementation for evaluation. The data are then used to classify managers into different types using factor analysis.
This study shows that eighteen out of twenty-one managers can be classified into five types. The first type containing five managers emphasizes the alignment of IT strategy with the corporate goal and business process reengineering. The second type consisting of three managers expects to have top management highly support and an implementation team with cross-functional members. The third type having two managers anticipates top management support and understanding, and plans for cross-functional communication and collaboration. The fourth type including four managers lays stress on the employee’s adjustment to new systems. The fifth type comprising four managers underlines the implementation team and empowerment of top management, and marks the smooth communications between members of implementation team and consultants.
In summary, top management plays an important role in ERP implementations. Smooth communication is a necessity in ERP implementation. Process reengineering is a driver for CIO’s investment in IT. Employee and its organization’s adjustment and acceptance are positively related to the success of ERP implementation. Finally, empowerment to project team will enable a successful ERP implementation.

導入企業資源規劃(ERP)系統關鍵成功因素之研究
目錄
頁次 
封面內頁 ………………………………………………………  0
謝辭 ……………………………………………………………  Ⅰ
中文摘要 ………………………………………………………  Ⅱ
Abstract (英文摘要)…………………………………………  Ⅲ
目錄 ……………………………………………………………  Ⅴ
表目錄 …………………………………………………………  Ⅶ
圖目錄 …………………………………………………………  Ⅷ
第一章	 緒論 ………………………………………………  1
第一節	 研究動機與目的 …………………………………  1
第二節	 ERP系統實施成功的重要文獻分析 ……………… 2
第三節	 Q-研究法…………………………………………… 5
第四節	 研究結果分析……………………………………… 8
第五節	 研究範圍與限制 …………………………………  9
第二章	 企業資源規劃系統文獻探討 ……………………  11
第一節	 企業資源規劃系統 ………..……………………  11
第二節	 企業資源規劃系統實施之關鍵成功因素 ………  13
第三章	 研究方法…………………………………………   22
第一節	 Q-研究法概述 ……………………………………  22
第二節	 研究流程 …………………………………………  24
第三節	 測試工具與對象 …………………………………  25
第四節	 網站設計與施測 …………………………………  27
第五節	 分析工具與過程 …………………………………  30
第四章	 研究結果分析 ……………………………………  36
第一節	 資料分析 …………………………………………  36
第二節	 ERP導入之關鍵成功因素之評選者類型 ………… 42
第五章	 結論與建議 ………………………………………  54
第一節	 研究結果彙整 ……………………………………  54
第二節	 管理實務意涵 ……………………………………  55
第三節	 後續研究建議 ……………………………………  56
參考文獻 ………………………………………………………  57
附錄   …………………………………………………………  62

表目錄
表2-1 企業資源規劃系統實施成功關鍵因素文獻出現頻率分析…14
表2-2 企業資源規劃系統實施階段的最重要的五個因素 ……… 20
表3-1 Q-分類表 …………………………………………………… 28
表4-1 因素負荷表 ………………………………………………… 38
表4-2 因素相關係數表 …………………………………………… 38
表4-3 因素(I)最佳化排列 …………………………………………39
表4-4 因素(II)最佳化排列 ……………………………………… 39
表4-5 因素(III)最佳化排列 ……………………………………  40
表4-6 因素(IV)最佳化排列 ……………………………………   40
表4-7 因素(V)最佳化排列 ………………………………………  40
表4-8 受測者背景資料 …………………………………………… 41
表4-9 類型一 ……………………………………………………… 42
表4-10 類型二 ……………………………………………………  44
表4-11 類型三 ……………………………………………………  46
表4-12 類型四 ……………………………………………………  48
表4-13 類型五 ……………………………………………………  51
表5-1 因素分析類型命名 ………………………………………… 54
 
圖目錄
圖3-1  本研究流 ………………………………………………… 25
圖3-2  WebQ測試網畫面  ………………………………………  29
圖3-3  評選結果  ………………………………………………  30
圖3-4  PQMethod主畫面  ………………………………………  31
圖3-5  輸入Q-陳述句  …………………………………………  32
圖3-6  輸入受測者評選結果 …………………………………… 33
圖3-7  進行主成份分析 ………………………………………… 34
圖3-8  因素旋轉之後標示該因素內的成員 …………………… 35

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