企業大型商用套裝軟體(企業系統)的導入迫使系統使用者在許多方面必須進行改變，包含了工作的內容、人際間的關係、決策的過程以及工作的現狀。變革管理在企業系統建置能否成功的議題上扮演了非常關鍵性的角色。全面性地瞭解不同型態的使用者為什麼會抗拒企業系統建置的原因將有益於管理策略的執行並且產生更加符合期望的建置成果。本研究應用Delphi方法，針對十二位專案管理人進行深入的訪談，從他們的背後代表的上百個專案的經驗中，發現主管階層的使用者和基層操作階層的使用者對企業系統的抗拒原因不同，所需使用的管理策略亦不相同。管理階級的使用者本身抗拒系統最主要的原因為相信自己決策的能力比電腦來得強，同時對於系統能帶來的效益較持懷疑的態度。他們最常表現出來的抗拒行為是在會議當中和高階主管或是顧問們顯現負面的感覺或是抱怨。主管階層的使用者需要的是參與式的管理策略，給予協助並且確認他們對整個系統所能帶來的效益有所瞭解。而對於基層操作階層的使用者來說，因為導入系統所帶來的工作量增加、受到監視的感覺增加以及對於系統的不熟悉、認知不足，是他們抗拒企業系統的主要原因。這些使用者傾向於將錯誤推諉給其他員工以及直接抱怨系統的不易使用。本研究建議針對基層操作員工進行整體流程的訓練、加上適當的獎勵制度以及由他們的直屬主管來和他們進行更明確的溝通，協助他們解決問題。 / Enterprise systems (ES) impose changes on users in many areas: job content, interpersonal relationships, decision-making approaches, and work status. Change management is critical to successful ES implementation. A complete understanding of reasons and behaviors of different types of user resistance can lead to better management strategies and desired outcomes. Applying Delphi techniques with in-depth interviews with 12 project managers of more than one hundred ES projects, the study found that managerial and operational users resist enterprise systems in different ways and require different management strategies. Managerial users resisted using enterprise systems mainly due to confidence in their own way of making decisions and low perceived value of the system. They tended to express their doubts and negative feelings in meetings with top managers and consultants, and required more participative strategies to clarify their understanding of ES benefits. Resistance from operational users came mainly from excessive workloads, increased monitoring, and insufficient knowledge of ES. These users tended to blame others for errors as well as complaining the difficulties of using the system. It is suggested that users receive process training with proper rewards and clear communication from direct managers.