本研究探討ERP關鍵因素從會計稽核觀點上，以國際企業製造業及買賣產業三家公司案例，在國際企業跨國度及同國不同區域模式，投入ERP完成國際企業佈局下於會計稽核之觀點著重之依序研究，於會計稽核依企業整合系統之關鍵因素探討。
本文用德菲法以及層級分析法來構建目標，國際企業ERP之關鍵因素以會計稽核觀點上，以主準則『企業資源面』、『 專案管理面』、『技術整合面』三個構面，本文通過專家深入訪談調查，分析能影響國際企業關鍵因素的重要性，對此研究能提給國際企業進行決策時能有效提高ERP關鍵因素，以會計稽核之觀點使其國際企業全面實際有效進行ERP關鍵因素，分別發掘會計專員、財務主管、高階主管等不同職稱工作所重視的關鍵因素排序，更有助於管理公司決策性快速完整，更能有效利用資源提高國際競爭力。
This study explores the critical factors of ERP from the view of accounting and audit and uses the examples of three international businesses engaged in manufacturing and trade. Based on the transnationality and the same-country but different-area model of the international businesses, a sequential study is conducted on the ERP invested from the view of accounting and audit and the critical factors of the enterprise integration system are explored.
This study uses the Delphi Method and the Analytic Hierarchy Process to build its objectives. From the accounting and audit view, the critical factors in ERP of international businesses are comprised of three main aspects or three criteria, the "enterprise resource aspect", the "project management aspect", and the "technological integration aspect". Through in-depth interviews and surveys with experts, this study analyzes the importance of critical factors in influencing international businesses and providing critical factors that can effectively enhance international businesses' decision making in ERP. Through the perspective of accounting and audit, the study helps international businesses to fully and effectively implement the critical factors in ERP. Lastly, the study looks into the sequencing of different critical factors based on the importance given to them by different company positions and work roles such as accountant, financial supervisor, and senior executives. This will help the company make faster and more complete decisions and more effectively use resources to improve international competitiveness.
