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職稱 副教授
姓名 劉朝陽Jau-Yang Liu
研究室 大恩館949
電話 28610511#35536
研究領域 會計資訊、財務規劃、內部控制、電腦稽核、XBRL
課程 會計學原理、會計資訊系統、電腦審計、會計資訊策略分析




  • 國立中央大學 企業管理研究所 會計與企業電子化博士
  • 美國 西密西根州立大學 企業管理與電腦資訊 碩士
  • 東南科技大學 專任助理教授
  • 實踐大學 管理學院 秘書


  • 劉朝陽(2015),“The Impact of Collateralized Shares Shrinkage of Controlling Shareholders on the Ownership Structure, Corporate Performance and Market Value - Evidence from Changes in Regulation in Section 197 of the Companies Act of Taiwan”, SIBR-DINRRU 2015  CONFERENCE ON  INTERDISCIPLINARY  BUSINESS & ECONOMICS RESEARCH , 2015, Osaka Japan.
  • 吳翠治、劉朝陽、陳勁宇 (2012),「會計師事務所網站品質評估模式之研究-多準則決策分析法之應用」,《2012 校際聯盟會計學術研討會》,台中市,國立台中科技大學,民國101年5月15日。
  • 蔡文賢、林信嘉、曹曾樹、周煜為、劉朝陽 (2009),「ERP導入服務品質與系統績效改善之研究」,《2009年ERP學術及實務研討會論文集 (ISBN: 978-986-80908-9-7)》,台中縣沙鹿鎮,靜宜大學,民國98年1月17日。
  • Bor-Yi Huang, Jau-Yang Liu (2007), “The Adoption of Web ATMs-A Case Study” International Congress on Innovative IT – enabled Services (ITeS) in the New Economy – Web 2.0 Services and e-finance, Taipei, February 2nd, National Sun Yat-Sen University and Matsuyama Uuiversity.
  • Wen-Hsien Tsai, Yi-Wen Fan, and Jau-Yang Liu (2006), “The Study of Relationship among Project Management and Implementation Performance of ERP,” The INFORMS International Hong Kong 2006 Meeting, June 25-28, Hong Kong.



  • Wen-Hsien Tsai, Kuen-Chang Lee, Jau-Yang Liu, Hsiu-Ling Lin, Yu-Wei Chou, Sin-Jin Lin (2012), “A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme”, Energy, Vol.39, No.1, Page 218–226. (SCI)
  • Wen-Hsien Tsai, Kuen-Chang Lee, Jau-Yang Liu, Sin-Jin Lin, and Yu-Wei Chou (2011), “The Influence of ERP Systems Performance on Earnings Management”, Enterprise Information Systems, Vol. 6, No. 4, Page 491-517. (SCI)
  • Wen-Hsien Tsai, Sin-Jin Lin, Jau-Yang Liu, Wan-Rung Lin, Kuen-Chang Lee (2011), “Incorporating life cycle assessments into building project decision-making: An energy consumption and CO2 emission perspective”, Energy , Vol.36, No. 5, Page 3022-3029. (SCI)
  • Wen-Hsien Tsai, Michael J. Shaw, Yi-Wen Fan, Jau-Yang Liu, Kuen-Chang Lee, Hui-Chiao Chen (2011), “An empirical investigation of the impacts of internal/external facilitators on the project success of ERP: A structural equation model”,Decision Support Systems, Vol.50, No. 2, Page 480-490. (SSCI, Impact Factor: 2.622, Ranks 4th/73 in OR/MS).
  • Wen-Hsien Tsai, Hui-Chiao Chen, Jau-Yang Liu, Shu-Ping Chen, Yu-Shan Shen (2011), “Using activity-based costing to evaluate capital investments for green manufacturing system”, International Journal of Production Research, Vol. 49, No. 24, Page 7275-7292. (SCI, Impact Factor: 0.803)
  • 黃博怡、陳朝斌、梁連文、劉朝陽,(2010),「我國中小企業政策金融機制必要性與適切性之探討」,中小企業發展季刊,第17期,第17卷,頁119-149。
  • Wen-Hsien Tsai, Jun-Der Leu, Jau-Yang Liu, and Jui-Chu Chang (2010), “A MCDM Approach for IT Sourcing Strategy Mix Decision”, Expert Systems with Applications, Vol.37, No.5, Page 3870-3886. (SCI, Impact Factor: 1.117)
  • Wen-Hsien Tsai, Bor-Yi Huang, Jau-Yang Liu, Tsen-Shu Tsaur, and Sin-Jin Lin (2010), “The Application of Web ATMs in e-Payment Industry: A Case Study”, Expert Systems with Applications, Vol.37, No.1, Page 587-597. (SCI, Impact Factor: 1.117)
  • Wen-Hsien Tsai, Yi-Wen Fan, Bor-Yi Hung, and Jau-Yang Liu (2006), “Trends and Developments in Electronic Lending – A Preliminary Research in Taiwan”, International Journal of Electronic Finance, Vol.1, No. 2, Page 241-259.
  • Jau-Yang Liu, Jyh-Horng Michael Tarn, H. Joseph, Wen (2004), “Adopting e-commerce Web site Operation Modes- The Current State of Large US Firms”, Information Management & Computer Security, Vol.12, No.1, Page 73-90.
  1. 「IFRS、會計資訊與財務決策整合就業學程」,行政院勞工委員會北區職業訓練中心,參與工作:共同主持人,執行期間:民國100年7月1日~民國101年8月31日。
  2. 「中小企業處財務融通組之改革研析」,經濟部中小企業處,主持人:實踐大學黃博怡教授,參與工作:共同主持人,執行期間:民國98年8月1日~民國98年12月31日。
  • 榮獲101學年度績優導師
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  • 101年度E化教學優良教師獎
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  • 榮獲100學年度績優導師
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  • 99學年度學術研究成果獎勵