公司資訊科技能力對財務報導品質之影響

Abstract

過去有關資訊科技方面之研究，多著重於資訊科技與企業整體營運之關聯，至於資訊科技與財務會計層面關聯之研究則多以資訊科技對會計人員編製財務資訊之方便性來發揮，少有探究資訊科技是否亦能幫助企業提升其財務報導品質者，故本論文之目的在於探討致力於提升資訊科技能力之企業，其財務報導品質是否亦受到一定程度之影響。 本論文以問卷調查方式蒐集實證資料，並以95年2月台灣上市櫃之1,189家公司為問卷寄發對象，有效回收樣本數為119筆，並以回收之資料驗證本論文所建立之模型及所提出之假說。 實證結果發現，資訊科技部門之人力資源、科技資源、關係資源及策略性IT願景，均對企業之資訊科技能力有顯著之正向影響。而資訊科技能力較佳之企業，將資訊科技運用於財務會計相關活動及程序的可能性亦較大；但此一看似能夠提高財務報導品質之作為，研究結果卻不如預期，資訊科技對財務報導之輔助與財務報導品質之間並未發現顯著關聯，推測原因可能與管理階層揭露心態仍居保守有關。

In the past, most of the researches on information technology (IT) primarily focused on its relationship with corporation performance. As to the relationship between IT and financial accounting, some researches investigated how IT could help accountants prepare financial information. But there were few studies analyzing whether IT could help firms improve their financial reporting quality. Therefore, this study wants to find out that whether the quality of financial reporting will be improved when firms devote to IT capability enhancing. Through questionnaire, this study collected the information about their IT usage from 1,189 listed companies in Taiwan. Besides, we collected the annual reports of sample firms and the data needed for measuring financial reporting quality from the Market Observation Post System (MOPS). The research model and hypotheses are tested by 119 usable responses. The results are as follows: Four critical IT resources, human resources of IT department, technological resources, relationship resources and strategical IT vision, all have significant positive influence on a firm’s IT capability. The better the firm’s IT capability is, the more the firm uses IT to support financial reporting. But the firm’s financial reporting quality does not improve at the same time. This unexpected result may have something to do with the top management’s attitude toward financial disclosure. The top managers may keep the financial information produced by IT for internal purpose only because of business confidentiality and the cost benefit trade-off of disclosure.