本研究，的主要目的是透過問卷調查、數據分析，找出在2003年Al-Mashari 所提出ERP導入的關鍵因素，與1987年Lyytinen and Hirschheim所提出之系統失敗原因種類的相關性，從而建立一個ERP導入失敗架構之模型。由於先前的理論沒有實際數據驗證，故本研究，特地透過網際網路、信函發放問卷，針對台灣不同的企業之主要用戶、最終用戶、專案經理、高階主管等，進行調查，做為資料來源的收集與分析。

In this research, we develop a failure model of ERP implementation that find out the co-relationship between the system failure notions that defined by Lyytinen and Hirschheim (1987) and the taxonomy of critical factors for implementation, excluding the setup and evaluation parts, that was listed by Al-Mashari at al. (2003). As the two theories did not go through verification by data collection from those organizations which implemented ERP system, hence to achieve more valid evidence, this premise is examined via a survey of ERP consultants, key users and end-users from different companies in Taiwan. The research result of this study indicates there are four failure catalogues including correspondence failure, process failure, interaction failure and expectation failure. With the results achieved from this study, we notice that the time frame, training & education, and system testing problems are the most critical factors. We suggest that if firms can put more focus and manage these problems, it will increase the likelihood of success in ERP implementation.

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