The purpose of this study is to provide managements in Taiwan a general direction on their MAS development, and also to enable them to have a general understanding on the types of influential impacts as a result of MAS implementation. Such objective is achieved by finding the common determinants of MAS design for firms listed on TSE, and its association with the post-implementation impacts of MAS implementation.
By mailing questionnaires to our sample firms, I were able to collect information regarding to the degree of importance for each dimension and determinant on which our recipients regarded as crucial to their MAS design, and their degree of consent towards each categorized post-implementation impact.
Empirically, I adopted factor analysis and linear regression to analyze the collected data, and our result shows that, in order to improve information quality, common focus was placed on contextual variables classified in Internal and Strategic Priorities group for designing their MAS. And for post-implementation impacts, principal factor for Strategic Priorities was positively associated with positive Financial, Organizational and Managerial post-implementation impacts, whereas the negative Organizational post-implementation impact was marginally and positively related to Internal principal factor.

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