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近年来,ERP的采纳出现了一些匪夷所思的现象,如一些企业不惜血本更换原有运行良好的信息系统,目的是通过上市公司的IT审计。而现有的ERP系统采纳的相关研究总是将焦点放在ERP实施的经济效益上,忽视对ERP实施的社会效益的研究,制度理论则提供了另一种视角来理解信息系统的采纳,因此,本文试图在ERP领域引入合法性的概念,以M企业采纳ERP为例,对该企业ERP系统采纳的行为进行探索性案例研究,识别出合法性对M企业ERP采纳影响过程中的关键事件,以期为进一步研究如何构建合法性对ERP系统采纳的影响模型奠定基础。
In recent years, ERP adoption appeared some incredible phenomenon, such as some companies spared no expense to replace the original well-functioning information system, the purpose is through the listed company’s IT audit. However, the related research adopted by the existing ERP systems always focuses on the economic benefits of ERP implementation, neglects the research on the social benefits of ERP implementation, and institutional theory provides another perspective to understand the adoption of information systems , This paper attempts to introduce the concept of legitimacy in the field of ERP. By taking ERP enterprise M as an example, this paper explores the behavior adopted by the ERP system of the enterprise, and identifies the key events in the process of legitimacy affecting the adoption of ERP in M enterprises. In order to further study how to build the legitimacy of ERP system to adopt the impact of the foundation model.