近年來，全球 ERP 廠商併購案例不斷發生，使得企業對 ERP 專案的風險因素評估須更須謹慎小心。由於ERP 專案風險評估會受評估者之風險意識與認知變化影響，故在不同環境情況下會有很大的差異，且易受評估者主觀認知的模糊性左右，因此屬於複雜與模糊的決策問題。本研究參考相關文獻彙整出 ERP 專案風險因素，並經由專家問卷評選適當之因素，再運用模糊層級分析法，對個案公司之 30 位 ERP 專案小組人員進行問卷調查，以探討 ERP 廠商併購對企業 ERP 專案風險因素評估的影響。本研究分析歸納出各項風險因素於 ERP 廠商被併購前後的重要性排序變化，並顯示不同專業背景之 ERP 專案主導人員，對專案的風險認知與管理也不同，因此研究結果除了提供企業評估與控管 ERP 專案風險之參考，也協助企業預防與修正因不同專業背景專案主導人員之主觀意識而產生的風險誤判，以減低 ERP 專案失敗之機率。

Cases of ERP company mergers and acquisitions occur frequently in recent years.
Consequently, enterprises must evaluate risk factors in ERP projects more cautiously and carefully. Since risk evaluation is affected by evaluators’ risk consciousness and perception,
the evaluation results vary in different situations and are easy affected by evaluators’ fuzzy
subjective perception. Therefore, risk evaluation is a complex and fuzzy decision problem.
Through literature review, the risk factors in ERP projects were proposed and later
modified by using the expert review questionnaire. Thirty ERP project team members in
the case company were invited to appraise the risk factors and assign the relative weight by
using fuzzy analytic hierarchy process (FAHP). Accordingly, the effects of ERP company
mergers and acquisitions on risk factors in enterprise’s ERP projects can be explored. This
study analyzed and generalized the importance variations of the risk factors before and
after ERP company mergers and acquisitions. It was found that leaders in ERP projects
from different specialized field have various risk perceptions and managements. Research
results are able not only to provide a reference for evaluating and controlling ERP project
risks, but also to assist in preventing and correcting leaders’ risk misjudgement due to
their subjective consciousness. The probability of failure in ERP projects can therefore be reduced.