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題名:以社會影響因素觀點探討企業對IFRS財報軟體使用意圖之研究
書刊名:建國科大社會人文期刊
作者:謝俊宏 引用關係
作者(外文):Hsieh, Chun-hung
出版日期:2013
卷期:32:1
頁次:頁41-59
主題關鍵詞:科技接受模式社會影響網路口碑主觀規範公眾形象Technology acceptance modelSocial influenceElectronic word of mouthSubject normPublic image
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:4
  • 點閱點閱:8
本研究旨在以科技接受模式為理論基礎,從社會影響因素觀點,探討中小企業使用IFRS財報軟體之意圖。社會影響因素之研究雖可見於行為心理學領域,惟對IFRS財報軟體之相關探討則甚少著墨,然中小企業對IFRS財報軟體之使用亦可能受社會因素所影響,因此,本研究整合「社會影響因素-網路口碑、主觀規範、公眾形象」、「易用性」、「有用性」、「態度」,對IFRS財報軟體使用意圖之影響進行探討與驗證,期能提供業者與後續研究者寶貴的衡量參考指標。本研究透過便利抽樣方式,對中小企業進行問卷調查,共回收193份有效樣本,應用因素分析與結構方程式進行實證檢測。研究結果顯示:一、「認知易用性」對IFRS財報軟體「認知有用性」有正向顯著影響。二、「認知易用性」、「認知有用性」對IFRS財報軟體「使用態度」有正向顯著影響。三、「認知有用性」、「使用態度」對IFRS財報軟體「使用意圖」有正向顯著影響。四、「社會影響因素-網路口碑、主觀規範、公眾形象」對IFRS財報軟體「認知有用性」、「使用態度」、「使用意圖」有正向顯著影響。
Building on the technology acceptance model (TAM) as a theoretical basis, this study investigated the intention of enterprises to use IFRS software from the viewpoint of social influence. Factors of social influence fall within the domain of behavioral psychology and have not been widely applied to the analysis of IFRS software; however, these factors have a significant effect on the adoption of this technology by enterprises. Therefore, this study investigated the influence of the following factors on the intension of enterprises to use IFRS software: Social influence factors-electronic word of mouth, subjective norms, public image; ease of use, usefulness, and attitude.
期刊論文
1.蔡文賢、楊志豪、李佩玲、沈宇珊、林欣瑾(20110700)。國際財務報導準則(IFRS)與可延伸企業報告語言(XBRL)對ERP系統之衝擊--軟體供應商及稽核顧問之個案研究。電腦稽核,24,1-10。new window  延伸查詢new window
2.陳波宏、張碩毅(20110700)。國際會計準則(IFRS)對企業資源規劃系統轉換選擇之影響。電腦稽核,24,41-53。new window  延伸查詢new window
3.Burnett, R. D.、Friedman, M.、Murthy, U.(2010)。IT: What's the impact of IFRS?。Journal of Corporate Accounting & Finance,21(5),15-21。  new window
4.Chung, J. E.、Park, N.、Wang, H.、Fulk, J.、McLaughlin, M.(2010)。Age differences in perceptions of online community participation among non-users: An extension of the technology acceptance model。Computers in Human Behavior,26(6),1674-1684。  new window
5.Straub, D. W.、Keil, M.、Brenner, W. H.(1997)。Testing the technology acceptance model across cultures: A three country study。Information & Management,33(1),1-11。  new window
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7.Lee, M. K. O.、Cheung, C. M. K.、Chen, Z.(2005)。Acceptance of internet-based learning medium: the role of extrinsic and intrinsic motivation。Information & Management,42(8),1095-1104。  new window
8.Ba, S.、Pavlou, P. A.(2002)。Evidence of the effect of trust in electronic markets: price premiums and buyer behavior。MIS Quarterly,26(3),243-267。  new window
9.Heffes, Ellen M.(2008)。Global Accounting Firm CEOs on Challenges - Transitioning From GAAP to IFRS, and More。Financial Executive,24(4),14-16。  new window
10.Koehn, Jo Lynne、Klimek, Janice L.(2011)。Transitioning to IFRS: Planning Considerations。The CPA journal,81(5),10-14。  new window
11.Lin, Judy Chuan-Chuan、Lu, Hsipeng(2000)。Towards An Understanding of The Behavioral Intention to Use A Web Site。International Journal of Information Management,20(3),197-208。  new window
12.Park, D. H.、Lee, J.、Han, I.(2007)。The effects of on-line consumer reviews on consumer purchasing intention: the moderating role of involvement。International Journal of Electronic Commerce,11(4),125-148。  new window
13.van der Heijden, A. F. Th.(2003)。Factors Influencing the Usage of Websites: The Case of a Generic Portal in The Netherlands。Information & Management,40(6),541-549。  new window
14.Taylor, S.、Todd, P. A.(1995)。Assessing IT usage: The role of prior experience。Management Information Systems Quarterly,19(4),561-570。  new window
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16.Venkatesh, Viswanath、Davis, Fred D.(2000)。A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies。Management Science,46(2),186-204。  new window
17.Moon, Ji-Won、Kim, Young-Gul(2001)。Extending the TAM for a world-wide-web context。Information & Management,38(4),217-230。  new window
18.Adams, Dennis A.、Nelson, R. Ryan、Todd, Peter A.(1992)。Perceived usefulness, ease of use, and usage of information technology: A replication。MIS Quarterly,16(2),227-247。  new window
19.Gefen, David、Karahanna, Elena、Straub, Detmar W.(2003)。Trust and TAM in Online Shopping: An integrated Model。Management Information Systems Quarterly,27(1),51-90。  new window
20.Legris, P.、Ingham, J.、Collerette, P.(2003)。Why do people use information technology? A critical review of the technology acceptance model。Information & Management,40(3),191-204。  new window
21.Chevalier, Judith A.、Mayzlin, Dina(2006)。The effect of word of mouth on sales: online book reviews。Journal of Marketing Research,43(3),345-354。  new window
22.Venkatesh, Viswanath、Morris, Michael G.(2000)。Why Don't Men Ever Stop to Ask for Directions? Gender, Social Influence, and Their Role in Technology Acceptance and Usage Behavior。MIS Quarterly,24(1),115-139。  new window
23.Chen, Lei-da、Gillenson, Mark L.、Sherrell, Daniel L.(2002)。Enticing online consumers: an extended technology acceptance perspective。Information & Management,39(8),705-719。  new window
24.Moore, Gary C.、Benbasat, Izak(1991)。Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation。Information Systems Research,2(3),192-222。  new window
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會議論文
1.張碩毅、沈政鴻、王維震、林雨靜(2012)。ERP系統因應IFRS導入之模式建構與實證。國際ERP學術及實務研討會。桃園縣:國立中央大學。1398-1417。  延伸查詢new window
2.Ball, R.(2006)。IFRS: Pros and cons for investors. Accounting and Business Research。International Accounting Policy Forum,5-27。  new window
研究報告
1.Christensen, H. B.、Lee, E.、Walker, M.(2008)。Incentives or standards: What determines accounting quality changes around IFRS adoption?。University of Chicago and University of Manchester。  new window
學位論文
1.林育正(2010)。IFRS導入之市場反應(碩士論文)。國立政治大學。  延伸查詢new window
2.陳香櫻(2012)。多媒體概念圖數位教材應用於高職會計IFRS教學之探討--以「投資」及「財務報表之表達」二單元為例(碩士論文)。國立彰化師範大學。  延伸查詢new window
3.Davis, Fred D. Jr.(1986)。A technology acceptance model for empirically testing new end-user information systems: Theory and results(博士論文)。Massachusetts Institute of Technology,Cambridge, Massachusetts。  new window
4.伍玟璇(2010)。IFRS採用與會計品質關係之研究:以台灣資本市場為例(碩士論文)。國立成功大學。  延伸查詢new window
5.林坤進(2011)。企業導入IFRS所面臨之困難與挑戰:以H上市公司為例(碩士論文)。國立臺灣大學。  延伸查詢new window
6.林柳君(2012)。我國採用國際財務報導準則市場反應之研究(碩士論文)。國立成功大學。  延伸查詢new window
7.林鴻鵬(2009)。我國企業採用國際會計準則之問題探討--以電子業為例(碩士論文)。國立交通大學。  延伸查詢new window
圖書
1.Fishbein, Martin、Ajzen, Icek(1975)。Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research。Addison-Wesley Publishing Company。  new window
圖書論文
1.Ajzen, I.(1989)。Attitude structure and behavior。Attitude Structure and Function。Hillsdale, NJ:Lawrence Erlbaum Associates。  new window
 
 
 
 
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