江西财经大学学报 ›› 2012, Vol. 0 ›› Issue (06): 612-.

• • 上一篇    

ERP资源改进用户流程与提升企业组织绩效

陈宋生   

  1. (北京理工大学 管理与经济学院,北京 100081)
  • 发布日期:2021-01-21
  • 作者简介:陈宋生,北京理工大学教授,博士,博士生导师,主要从事会计信息化与审计研究;

Improvement of User Flow and Business Organizational Performance by ERP Resources

CHEN Song-sheng   

  1. (Beijing Institute of Technology, Beijing 100081, China)
  • Published:2021-01-21

摘要: 基于IT资源观理论,发现成功安装ERP系统只是项目完成第一步,ERP系统只有经过振荡,与企业流程的整合后形成的“ERP资源”才能改进企业绩效。ERP资源通过企业流程绩效中间变量,与企业组织绩效之间存在正向关系。同时,企业流程绩效和组织绩效之间,以及财务组织绩效与非财务组织绩效之间存在正相关。可见, ERP项目能够改进用户效益,不存在所谓的“信息化悖论”。软件厂商与用户在实施ERP过程中,应当更重视ERP的管理。

关键词: ERP资源,企业流程绩效,组织绩效,路径模型

Abstract: According to IT resource-based theory, it is found that the successful installment of ERP system is only the first step towards the completion of the project. The ERP system cannot improve business performance unless it is integrated with business process to form the ERP resources through oscillation. Through the intermediate variables of business process performance, a positive relationship can be found between the ERP resources and the business organizational performance. At the same time, a positive relationship exists between the business process performance and the organizational performance, and between the financial organizational performance and the non-financial organizational performance. Therefore, ERP project can improve the benefits of the users; there exists no so-called information paradox. During the course of ERP implementation, the software companies and users should pay more attention to the ERP management.

Key words: ERP resources; business process performance; organizational performance; path model