本篇研究，我們調查了 EPR 系統中利益相關者之間的期望差距。當一間公司 需要升級其 ERP 系統時，”人”的問題將會是主要的挑戰，尤其是在強迫升級的 情況。在強制升級的專案當中，每個員工對升級專案都有自己的期望，這將影響 ERP 系統上線後的三種使用者行為 (承諾度、滿意度、工作表現)。本研究旨在找出 主管階層、使用者、IT 人員和顧問之間的期望差距對三種使用者行為的不同影響。 我們的模型存在六個 Gap: 主管與使用者的期望差距、顧問與使用者的期望差距、 IT 人員與使用者的期望差距、使用者本身本身的期望差距 (ERP 升級前後)、顧問與 IT 人員的期望差距、IT 人員與使用者之間認知的服務品質差距。我們通過線上問 卷去蒐集資料，我們的問卷填答者是一家剛剛完成 ERP 升級專案的半導體公司的 員工。問卷題目可分為詢問他們系統上線前的期待、使用過後的真實感受、IT 人員 的服務品質。我們進行了 PLS 分析來檢驗我們提出的假設。結果表明，在強制升級 專案中，企業要想提高使用者的工作表現，應該花心思多關注部門內部主管與使用 者之間的溝通; 如果企業想要增加使用者使用新系統的承諾度和滿意度，企業應該 關注使用者在使用新系統後感受到的系統表現，而不是使用者的期望差距。雖然其 他 Gap 仍然對三個結果變數產生顯著影響，但主管和使用者是主導的角色。本研究 對企業高層管理人員來說非常有幫助，因為他們可以在升級 ERP 系統時更準確地 制定相應的策略以及升級的配套措施，藉由理解不同角色之間的衝突可以幫助企業 處理主要的 Gap，並忽略不太重要的問題，若能夠精準且快速的去處理甚至是預防 即將出現的問題，將會大大地增加管理的效率以及系統升級的成效。

In this study, we investigate the gaps between the stakeholders of an ERP system under the forced upgrade situation. When a firm needs to upgrade its ERP system, human-issue will be the major challenge. Under the forced upgrade project, every employee has his/her expectation about the upgrade project, which will affect three kinds of user behavior (commitment, satisfaction, and performance) after the ERP system goes online. This study aims to find out how the expectation gaps among managers, users, IT personnel, and consultants affect the three kinds of user behavior differently. Specifically, there are six gaps in our model: Manager and user, Consultant and user, IT and user, User itself (before and after ERP upgrade), Consultant and IT, service quality between IT and User. We collected data through an online survey and our target respondents are employees in a semiconductor company that just finished its ERP upgrade project. We conducted a partial least square (PLS) analysis to examine our proposed hypotheses. The result shows that in the forced upgrade project if firms want to improve users’ performance, they should focus more on the communication between managers and users within the same department; if firms want to increase users’ commitment and satisfaction, firms should focus on users’ perceived performance after using the new system, rather than users’ expectation gaps. Other gaps still make significant effects on the three outcome variables, but the manager and user are dominated roles. This research is helpful for companies’ top managers because they can make strategies more precisely when upgrading ERP systems. Understanding the conflicts between different roles can help firms deal with the main gaps while ignoring less important problems.

1. Introduction............6
2. Literature Review.......8
2.1 ERP Upgrade ...........8
2.2 Expectancy Disconfirmation Theory (EDT) .......................9
2.3 Stakeholders of the ERP system.................11
2.4 Gap model..............12
2.5 Measurement of Disconfirmation.....................18
2.6 Prior ERP Upgrade studies ...........19
3. Model and Hypothesis..............20
4. Methodology .......................28
4.1 Research Design...........28
4.2 Data..................29
4.3 Method ..............34
4.4 Construct reliability and validity .............35
5. Result ...............38
5.1. The empirical result of the research model .....39
5.1.1 The expectation between manager and user.........40
5.1.2 The expectation gap between consultant and user.......42
5.1.3 The expectation gap between IT personnel and user......43
5.1.4 The gap between expectation and perceived performance of the user ...44
5.1.5 The service quality gap between IT personnel and user.........45
5.1.6 The gap between consultant and IT personnel..........46
5.2 All expectation gaps effect on DV ..........47
5.3 Alternative Model................49
6. Discussion ..........50
6.1 Limitations and future research.............56
7.Conclusion....57
Reference ............. 61
Appendix A ......65

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