傳統會計與決策管理系統受限於現行財務會計報導的架構，並未儲存與財務無關，或不能以金額衡量的資訊，無法對非財務性決策提供有效的幫助。而資訊語意的差異更使得傳統會計與決策管理系統不易與企業內其他資訊系統互通，造成系統整合上的困擾，歷來不斷有學者探討會計與決策管理系統資訊模式建立之方法，以增進會計與決策管理系統資訊模式的有用性。 本研究提出會計與決策管理系統資訊模式建立之框架與方法，強調會計與決策管理系統之建構，應與企業策略發展整體考量，同時導入REA model整合企業整體資訊模式與財會專業資訊模式，並採用UML作為系統發展流程之塑模工具，編製系統發展有關文件，以利後續選擇解決方案的映對程序，確認解決方案符合使用者需求，及增進會計與決策管理系統在企業內的整合性與互通性。 / Traditional accounting and decision management information system cannot support non-financial decision making, because there is only stored financial information without non-financial information due to the current financial accounting reporting structure. The information semantic differences block interoperability between accounting and decision management information system within the organization. And it also has caused the challenge of enterprise information integration. Researchers strive to find viable information modeling process or method to help accounting and decision management information system to be constructed. This thesis presents accounting and decision management information system information modeling framework and process. The framework stresses the construction of accounting and decision management information system must connect with enterprise vision and strategy. It also adopts and expands REA model to integrate accounting information model and enterprise information model at information modeling process. UML is a high-level modeling tool to develop system processes. The goal is to provide a standard method to develop system blueprints beyond tool-specific system solutions and to apply UML modeling documents to map different system solutions and make sure the solution fit with user requirements, and improve the integration and interoperability for accounting and decision management information system design and development.

在數位內容下載市場蓬勃發展的同時，非法傳輸的流量亦不惶多讓，是以DRM機制成為了著作權利人進入網路世界的絕佳後盾，以DRM提高複製的門檻，並據以實施其商業模式，故於各數位內容核心產業皆可見DRM應用之蹤跡，卻同時引發了究竟DRM是Digital “Rights” Management 亦或Digital “Restriction” Management的爭議。是天使？或是惡魔？便形成了人們對於DRM的不同觀感。 本研究係從技術、法律以及管理三個面向分別切入，由技術面看DRM保護著作物之極限何在，由法律面看相關科技保護措施之立法造成何種影響，合理使用的空間是否因DRM之實施而造成限縮，接著由管理面向看DRM在數位內容產業價值鏈中所扮演之角色及其與價值鏈上各端權力角力衝突之關係，最後由標準面看目前DRM相關標準的運作以及互通性標準的發展趨勢。並從個案研究觀察DRM在不同產業情境中的應用。 本研究認為，DRM技術本身是中性的，其關鍵在於商業設計運用。而在盜版問題無法完全根絕之情況下，以DRM作為因應之道將使得受限內容之經濟價值不若自由流通之內容，因為內容產業的發展關鍵在於「人氣」，而盜版永遠無法取代創意與使用者對於內容之需求。因此，既然無法防堵非法傳輸之現象，則不妨與之直接面對面進行作戰，權利人既掌握了關鍵的內容，則可以針對盜版的弱點提供更優質的服務。就我國目前數位內容產業發展之情境來看，現階段或許有採取DRM進行保護的必要性，以便在推動合法消費市場之際，平衡兼顧保護著作權人以及著作利用人之權益。然而，在虛擬世界中欲全面防堵非法散佈有其技術上之侷限性，消費者亦多半養成了免費取得之使用模式與心態，因此長期而言，或許應設法從創新的商業模式來扭轉此態勢。 / Though the use of digital rights management (DRM) has been controversial, it is still widely used in the digital world. Advocates think of DRM as an indispensable way to prevent unauthorized duplication and dissemination of copyrighted works while opponents often suggest that the term “rights” should be replaced by “restriction” to best describe how DRM works. This thesis aims to analyze the issues of DRM from three perspectives. First starting with the technical point of view to see how DRM works and found out that DRM technology does have its limitation for copyright protection. That’s the reason why treaties and legislations such as the WCT, WPPT, and DMCA are needed to build the last ditch in the war with piracy. However, the attempt backfired as companies other than rights holders used it as a way to prevent market competition. As the rights holders can effectively control the access of their work with DRM, there comes another dispute about the “Paracopyright” effect. Most important of all, the use of DRM divests the users of the rights they had in the analog world, such as simply lending a book to a friend. From the perspective of management, a cost benefit analysis indicates that the benefit of using DRM to prevent unauthorized duplication obviously overwhelms by its cost and risk. In the context where the content providers, service providers, and device manufacturers all attempt to dominate the whole value chain, DRM also became one of the most powerful instruments for that purpose. Closed ecosystems are built one after another especially in the online music industry in order to bundle the consumers with specific players and music services and thus caused the antitrust issue. The online music industry and the e-book industry were chosen as case studies in the fourth chapter of the thesis. Based on different industry context, DRM strategy and its impact would differ and therefore results in a variety of business models. For example, the consumers in the US are relatively more aware of the use of DRM and are more willing to pay for authorized content. In contrast, the awareness of DRM of consumers in Taiwan is much lower and the price they are willing to pay is also far lower than what the music labels can accept. As a result, the streaming model prevails over pay-per-download model in the online music market of Taiwan. And the feasibility and necessity of DRM also varies in different industries. Before the digitalization of books, authors already had libraries providing free copies as piracy do today, and the prevalence of scanning machines and copy machines makes it even harder to prevent illegal file sharing. Accordingly, there is far less reason to use DRM in the e-book industry than in the online music industry. DRM technology is neutral in itself, and the key point is how it is designed based on different business models. The defect of DRM is neither a technical nor a legal issue, but rather a business issue. As piracy can never be eradicated, coping it with DRM would only make the value of restricted contents much less than freely distributed contents. Popularity is what really matters in the content industry. DRM has its technical limit and causes so many legal issues accompanied with the cost and risk of maintaining such fragile systems. What rights holders have in hand are the creativity and the market’s need for new content, which could never be replaced by piracy. So why not fight it face to face? Digital content industry is considered one of the most promising industries in Taiwan. However, local consumers have entrenched mindset of “free” contents. In present context, DRM is somehow needed while promoting the growth of legal market, in order to provide sufficient incentive to enrich the society with more and more creativity, and fairly protect both the rights of content providers and content users. But in the long run, a more creative or even subversive business model should be the solution to meet the trend of digital convergence.