She-I Chang

Critical Factors of ERP Adoption for Small-and Medium-Sized Enterprises: An Empirical Study

Small and Medium-sized Enterprises SMEs play a vital and pervasive role in the current development of Taiwans economy. Recently, the application of Enterprise Resource Planning ERP systems have enabled large enterprises to have direct contact with their clients via e-commerce technology, which has led to even fiercer competition among the SMEs. This study develops and tests a theoretical model including critical factors which influence ERP adoption in Taiwans SMEs. Specifically, four dimensions, including CEO characteristics, innovative technology characteristics, organizational characteristics, and environmental characteristics, are empirically examined. The results of a mail survey indicate that the CEOs attitude towards information technology IT adoption, the CEOs IT knowledge, the employees IT skills, business size, competitive pressure, cost, complexity, and compatibility are all important determinants in ERP adoption for SMEs. The authors results are compared with research on IT adoption in SMEs based in Singapore and the United States, while implications of the results are also discussed.

An Empirical Study of Factors Affecting RFID's Adoption in Taiwan

RFID technologies represent a common standard for data storage and retrieval that could improve collaboration and data sharing between non-competing organizations. With the advent of RFID (radio frequency identification), organizations have the opportunity to rethink how their organization will be. Unlike companies in the United States and Europe which are mandated by large retailers or government departments, most Taiwan companies are investing in RFID without pressure. The article explores the factor affecting radio frequency identification adoption applications in Taiwan. Its objective is to summarize the ways in which organizations are thinking about their possible uses in a wide variety of companies and industries. An empirical investigation (n=134) found seven factors affecting RFID adoption within Taiwan. They are operation efficiency, manufacturing efficiency and supply chain efficiency, organization context, investment cost, market environment, and technology characteristic. By providing insight into these important factors, this article can help further understanding of their role in the adoption and use of RFID. The theoretical and practical implications of these results are discussed.

The Determinants of RFID Adoption in the Logistics Industry - A Supply Chain Management Perspective

Despite the literature exploring the factors of adopting information technology (IT) applications for the logistics industry, Radio Frequency Identification (RFID) is still considered an innovative technology, because of its unique characteristics compared with other IT applications. To avoid the negative effects derived from careless IT investments, companies in Taiwan’s logistics industry must evaluate the factors that could affect the adoption of RFID prior to its introduction. This research employed encoding and utilized a questionnaire survey with the aim of assessing the factors that affect the adoption of this technology within the industry. Based on the results of discriminant analysis and verification, this investigation found that competition in the marketplace, pressure of transaction partners, suppliers’ industry environment, cost, integration of supply chain strategy, complexity of RFID, and mutual standard were among the critical factors. This research anticipates these factors as crucial and beneficial for the initial introduction phase of RFID adoption.

An analysis of IT/IS outsourcing provider selection for small- and medium-sized enterprises in Taiwan

Outsourcing is important in highly diversified business environments, but while there have been many studies on outsourcing, none have explicitly tackled the problem of how SMEs should assess and select their outsourcer. Numerous benefits might be gained if SMEs could utilize evaluation models to help select their IT/IS outsourcer effectively. Prejudices arising from selection through impartial analysis could be avoided and a more accurate and an objective decision could be made. We investigated the selection process of an enterprise needing an IT/IS outsourcing provider in Taiwan. Our recommended process quantitatively sorts the criteria using the AHP. An evaluation model was developed based on the needs of the SME who should use it to obtain a better outsourcing provider resulting from improved information vital to maintain outsourcing efficiency. Use of our model should reduce costs and potential risks in adopting new IT/IS applications and promote an objective standard with which to evaluate IT/IS outsourcing providers.

Effects of IS characteristics on e-business success factors of small- and medium-sized enterprises

The current research presents a theoretically sound model of the effects of the characteristics of information systems (IS) on the perception of end-users regarding computer self-efficacy and outcome expectations. The relationships among factors of small- and medium-sized enterprises in Taiwan are examined based on the IS success model and social cognitive theory. A mail survey was conducted, generating 284 usable responses with a total response rate of 51.64%. Structural equation modeling was employed to assess the relationships among related constructs. Data analysis shows that (1) no direct links exist between computer self-efficacy and either information quality or service quality, although certain effects are observable on system quality; (2) the relationships between outcome expectations and both system quality and service quality are significant; however, the relationship with information quality is insignificant; and (3) outcome expectations mediate the effects of computer self-efficacy on end-user satisfaction. The implications of the results are provided, and directions for future research are discussed in the study.

Using data mining technique to enhance tax evasion detection performance

Highlights? The data mining tool can be supported for filtering possible non-compliant VAT reports. ? The mining outcome with association rules provides a direction for future research. ? The current study has identified specific patterns and significant features of illegal taxpayers. Currently, tax authorities face the challenge of identifying and collecting from businesses that have successfully evaded paying the proper taxes. In solving the problem of tax evaders, tax authorities are equipped with limited resources and traditional tax auditing strategies that are time-consuming and tedious. These continued practices have resulted in the loss of a substantial amount of tax revenue for the government. The objective of the current study is to apply a data mining technique to enhance tax evasion detection performance. Using a data mining technique, a screening framework is developed to filter possible non-compliant value-added tax (VAT) reports that may be subject to further auditing. The results show that the proposed data mining technique truly enhances the detection of tax evasion, and therefore can be employed to effectively reduce or minimize losses from VAT evasion.

An ERP system performance assessment model development based on the balanced scorecard approach

Previously completed research has not been significant when regarding the aspect of deriving a model for measuring the performance of an Enterprise Resource Planning (ERP) system. Therefore, this research attempts to present an objective and quantitative assessment model based on the Balance Scorecard approach for the purpose of appraising the performance of the ERP system. The methodology used in this research involves the Grounded Theory, Expert Questionnaire, the Analytic Hierarchy Process, and the Fuzzy Theory to filter out and develop the KPIs for the ERP system performance assessment model. It is expected that such a model may be used by enterprises to assess the efficiency of the ERP system during the various stages of management and support within the system. Finally, this assessment model is verified in a case company through the examination of its unbiased and quantifiable assessment approach. This result allows us to further understand authentic efficiency, and explore if enterprises have fulfilled their proposed objectives after the introduction of the ERP system.

Internal control framework for a compliant ERP system

After the occurrence of numerous worldwide financial scandals, the importance of related issues such as internal control and information security has greatly increased. This study develops an internal control framework that can be applied within an enterprise resource planning (ERP) system. A literature review is first conducted to examine the necessary forms of internal control in information technology (IT) systems. The control criteria for the establishment of the internal control framework are then constructed. A case study is conducted to verify the feasibility of the established framework. This study proposes a 12-dimensional framework with 37 control items aimed at helping auditors perform effective audits by inspecting essential internal control points in ERP systems. The proposed framework allows companies to enhance IT audit efficiency and mitigates control risk. Moreover, companies that refer to this framework and consider the limitations of their own IT management can establish a more robust IT management mechanism.

Successful implementation of collaborative product commerce: An organizational fit perspective

When confronted with competitive strategies in a rapidly changing globalized environment, enterprises gradually shift from fighting their battles individually to engaging in more collaborative competition. However, for this particular period shift to the cooperative partnership paradigm, only a few empirical studies exist on implementing a practical strategy for collaborative commerce, such as collaborative product commerce (CPC). This research explores the implementation of the CPC system by Taiwanese enterprises from the perspective of organizational fit - the core spirit of CPC - and discusses its relationship with implementation success, implementation satisfaction, inter-organizational trust, and organizational interdependence. Findings indicate that successful implementation of CPC should consider the fit between the CPC system and the facilitative processes of the corporation. Additionally, inter-organizational trust and interdependence should be considered because these also affect CPC system implementation.

Applying Six Sigma to the management and improvement of production planning procedure's performance

The effectiveness and efficiency of the internal business process of an enterprise are closely associated with its information system. The performance of an information system depends on its complete integration with the different departments of an organisation. This study attempts to simulate Six Sigma and offer the improvement methods of Six Sigma: DMAIC (Define, Measure, Analyse, Improve, and Control) to the case company in order to provide it with a strategic solution involving information systems integration to manage and/or improve the performance of the production planning procedure. After an analysis of the five phases of Six Sigma, the performance of the production planning procedure actually improved through information systems integration. However, for the planning operation, if the back-end test plant and front-end client information system can be further involved in the structure of information systems integration, the performance of the production planning procedure could be reinforced even further. This study uses questionnaires to evaluate/assess the Six Sigma DMAIC method and offers useful suggestions to the case company.