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系統識別號 U0026-1708202002091800
論文名稱(中文) 以創新抵制觀點探討消費者抗拒使用雲端發票載具之因素
論文名稱(英文) Exploring the Factors Influencing Resistance Intention of E-invoice Carrier by Innovation Resistance Theory
校院名稱 成功大學
系所名稱(中) 企業管理學系
系所名稱(英) Department of Business Administration
學年度 108
學期 2
出版年 109
研究生(中文) 黃聖富
研究生(英文) Sheng-Fu Huang
學號 R46071141
學位類別 碩士
語文別 中文
論文頁數 59頁
口試委員 指導教授-莊双喜
口試委員-黃瀞瑩
口試委員-李憲達
中文關鍵字 創新抵制理論  態度  抗拒意圖  電子發票 
英文關鍵字 Innovation Resistance Theory  Attitude  Resistance Intention  E-invoice 
學科別分類
中文摘要 政府自2010年推廣消費者與交易中使用載具的政策至今已是第10個年頭,據財政部統計2019年的數據,目前發票載具的使用率約為21.9%,顯示民眾使用載具的比例甚低,政策效率尚可再加以改善。因此本研究探討臺灣民眾抗拒採用雲端發票載具之原因,並進行分析,進而給予政府推行相關政策上的建議。本研究以創新抵制理論作為研究基礎,探討採用雲端發票載具的知覺障礙對於負面使用態度與抗拒意圖之間的關聯性,以及參考科技接受模型架構探討負面使用態度於抗拒意圖的形成過程中的中介效果。另外,以環境關心為調節變數,檢驗受測者的環境關心的程度高低對抗拒意圖是否有減弱的效果。
本研究透過問卷調查的方式,於Facebook、Instagram、Ptt等網路平台上發放,回收479份問卷,其中有效問卷為430份。分析結果為,使用障礙正向影響使用者的負面使用態度、價值障礙正向影響使用者的負面使用態度、風險障礙正向影響使用者的負面使用態度、負面使用態度正向影響抗拒意圖、負面使用態度在各個知覺障礙與抗拒意圖之間具有中介效果。結論結合上述實證結果與填答者的回應,對各個知覺障礙提出分析與改善建議。
英文摘要 The government has been promoting the e-invoice since 2010 for ten years. According to the statistics from the Ministry of Finance in 2019, the usage rate of e-invoice was 21.9% which means most of people did not use the e-invoice. Therefore, this study explores the reasons why the peoples resist to use the e-invoice. And gives suggestions to the government to implement relevant policies. This study based on innovation resistance theory to explore the correlation between negative use attitudes and resistance intention of perceptual barriers to e-invoice, and discusses the relationship between negative use attitudes and resistance intention. In addition, the environmental concern is used as a moderating variable to test whether the degree of environmental concern has a weakening effect against the resistance intention.
In this study, There are 430 valid questionnaires received from Facebook, Instagram and Ptt. The analysis results are that the use barrier positively affects the user's negative use attitude, the value barrier positively affects the user's negative use attitude, the risk barrier positively affects the user's negative use attitude, and the negative use attitude positively affects the resistance intention and negative use attitude has an mediation effect between the perceptual barriers and resistance intentions. According to the above empirical results, it can be confirmed that the behavioral decision path of rational behavior theory could be apply to describe the decision-making process of the resistance intention of innovation. Then this thesis provides some suggestions to the government to reduce the perceptual barriers of innovation adoption.
論文目次 目錄

摘要…………………………………………………………………………………i
Abstract……………………………………………………………………ii
目錄………………………………………………………………………………iv
表目錄……………………………………………………………………………v
圖目錄……………………………………………………………………………vii
第一章 緒論………………………………………………………………1
第一節 研究背景…………………………………………………………1
第二節 研究動機……………………………………………………………3
第三節 研究目的……………………………………………………………4
第四節 研究程序……………………………………………………………4
第二章 文獻探討……………………………………………………………………6
第一節 電子發票與雲端發票載具…………………………………6
第二節 創新抵制理論…………………………………………………………10
第三節 態度……………………………………………………………………13
第四節 環境關心………………………………………………………………14
第三章 研究模型與方法…………………………………………………15
第一節 研究架構………………………………………………………………15
第二節 研究假設………………………………………………………………15
第三節 研究變數操作型定義與衡量……………………………19
第四節 資料蒐集方法…………………………………………………………24
第五節 資料分析方法…………………………………………………………25
第四章 資料分析結果……………………………………………………………26
第一節 樣本結構分析………………………………………………………………26
第二節 變數的描述性統計與信度…………………………………………29
第三節 因素分析………………………………………………………………………37
第四節 各變數相關分析………………………………………………………40
第五節 各變數之回歸分析……………………………………………………41
第五章 結論…………………………………………………………………………48
第一節 研究結果討論…………………………………………………………48
第二節 研究貢獻與實務建議…………………………………………………50
第三節 研究限制與未來發展…………………………………………………51
參考文獻……………………………………………………………………………53
中文文獻………………………………………………………………………53
英文文獻………………………………………………………………………54
附錄一、正式問卷……………………………………………………57

表目錄
表3-1本研究假說彙整……………………………………………………………19
表3-2 衡量使用障礙之問項………………………………………………………20
表3-3 衡量價值障礙之問項………………………………………………………20
表3-4 衡量風險障礙之問項………………………………………………………21
表3-5 衡量傳統障礙之問項………………………………………………………22
表3-6 衡量印象障礙之問項………………………………………………………22
表3-7 衡量負面使用態度之問項…………………………………………………23
表3-8 衡量價值障礙之問項………………………………………………………23
表3-9 衡量價值障礙之問項………………………………………………………24
表4-1性別分布情形………………………………………………………………26
表4-2年齡分布情形………………………………………………………………26
表4-3教育程度分布情形…………………………………………………………27
表4-4職業分布情形………………………………………………………………27
表4-5每月最低可支配所得情形…………………………………………………28
表4-6平均每日上網時間…………………………………………………………28
表4-7使用障礙之描述性統計與信度……………………………………………29
表4-8價值障礙之敘述性統計與信度……………………………………………30
表4-9風險障礙之敘述性統計與信度……………………………………………31
表4-10傳統障礙之敘述性統計與信度……………………………………………33
表4-11印象障礙之敘述性統計與信度……………………………………………34
表4-12風險障礙之敘述性統計與信度……………………………………………34
表4-13 環境關心之敘述性統計與信度…………………………………………35
表4-14抗拒意圖之敘述性統計與信度…………………………………………36
表 4-15因素分析表………………………………………………………………38
表4-16變數相關性表………………………………………………………………40
表4-17使用障礙對負面使用態度之線性迴歸分析………………………………41
表4-18價值障礙對負面使用態度之線性迴歸分析………………………………42
表4-19風險障礙對負面使用態度之線性迴歸分析………………………………42
表4-20負面使用態度對抗拒意圖之線性迴歸分析………………………………43
表4-21以負面使用態度為中介對使用障礙與抗拒意圖之階層迴歸分析………44
表4-22以負面使用態度為中介對價值障礙與抗拒意圖之階層迴歸分析………44
表4-23以負面使用態度為中介對風險障礙與抗拒意圖之階層迴歸分析………45
表4-24環境關心之調節效果階層迴歸分析………………………………………46
表4-25研究假設實證結果…………………………………………………………47

圖目錄
圖一研究架構圖………………………………………………………………………5
圖二電子發票發展歷程………………………………………………………………6
圖三科技接受模型…………………………………………………………………13
圖四本研究模型……………………………………………………………………15
參考文獻 參考文獻
中文文獻
王莫昀(2019年9月2日)。嚇!一年印出59億張電子發票 可堆疊出1160棟 101大樓。中時電子報,2020年4月20日,取自:https://www.chinatimes.com/realtimenews/20190902003835-260410?chdtv
今日新聞編輯中心(2019)。又槓龜!他怒問電子發票真的會中獎嗎? 揭詭異都市傳說。NOWnews今日新聞,2020年4月25日,取自:https://today.line.me/TW/article/QQDpm3?utm_source=copyshare
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財政部資訊中心(2013)。推動電子發票創造智慧好生活檔案特輯,2020年4月20日,取自:https://www.fia.gov.tw/public/Attachment/46231583371.pdf
程士華(2019年9月2日)。超浪費!電子發票不e化 每年浪費59億張紙。
經濟日報,2020年4月20日,取自:https://udn.com/news/story/7243/4024684
黃素貞(2019)。營業人面臨使用電子發票之挑戰與解决方案。會計研究月刊,(400),92-97。
楊運秀、趙行義(2019)。以創新抵制探討行動支付的使用意圖。東吳經濟商學學報。(99),91-124
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