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An International Meeting of American Accounting
Association
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An ERP System Performance Assessment Model Based on the Balanced Scorecard Approach |
She - I Chang
Department of Accounting and Information Technology National Chung Cheng University Taiwan
Sheng - Yu Yu
National Chung Cheng University
Abstract: Previous researches done regarding the aspect of deriving a model for measuring the performance of the ERP system have not been significant. 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.