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研究生:包文凱
研究生(外文):Wen-Kai Pao
論文名稱:我國稅務機關導入資訊系統成效之研究-以國稅局稅務平台為例
論文名稱(外文):The Study of The Performance of Information System Implemented in Taiwan Tax Bureau — The Case of Taipei National Tax Administration
指導教授:陳叡智陳叡智引用關係
指導教授(外文):Jui-Chih Chen
學位類別:碩士
校院名稱:淡江大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:94
中文關鍵詞:電子化政府、科技接受模式、主觀規範、使用者滿意度、結構方程模式、思考行動理論
外文關鍵詞:e-Government、Technology Acceptance Model、Subjective Norms、User''''s Satisfaction、Structural Equation Modeling、Theory of Ration Action
相關次數:
  • 被引用被引用:9
  • 點閱點閱:1174
  • 評分評分:
  • 下載下載:165
  • 收藏至我的研究室書目清單書目收藏:6
  電子化政府落實程度已成為政府具體績效指標之一,惟電子化後是否達成預期目標,以及政府高階主管在導入資訊系統時扮演之角色,均值得深入研究。因此,本研究期透過科技接受模式及主觀規範相關變數與使用者滿意度之關係,評估政府機關導入資訊科技之成效。
  本研究透過問卷蒐集資料,以財政部臺北市國稅局稅務平台及其使用者為研究標的及對象,並採結構方程模式驗證假說。研究結果指出稅務平台使用者頗認同該平台之成效,而使用者使用意圖除受知覺易用或知覺實用之中介作用影響外,亦受到知覺主管涉入參與程度的影響。此外,使用意圖之強弱顯著影響使用者滿意度,亦即使用者自我認知及主觀規範都會形成使用意圖,進而影響使用者滿意度。本研究進一步發現,知覺易用是影響使用者滿意度最主要的因素。
The degree of information systems (IS) implemented has become one of the key performance indicators of government. It is worthy investigating whether the goals of electronic government have been achieved by IS and the role of administrators in the IS implementation. This research is based on technology acceptance model, subjective norms and user satisfaction to examine the performance of IS implemented in government agency.
It used questionnaire to collect users’ opinions of taxation information platform implemented in Taipei National Tax Administration, Ministry of Finance. Structural Equation Modeling technique was used to test the hypothesis of the study. The results suggest that most users are satisfied with the platform. The user’s intention to use is impacted by ease of use directly, also is moderated by usefulness. The user’s intention to use is also effected by perceived management participation and involvement. In other words, both self-awareness and subjective norms influence user’s intention to use, then effects user’s satisfaction. The study also concluded that the ease of use has most significant impact on user’s satisfaction.
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文架構 3
第貳章 文獻回顧 4
第一節 資訊系統的使用 4
第二節 高階主管的涉入及參與 15
第三節 資訊系統的成效 18
第參章 研究設計及方法 25
第一節 研究架構及假說之建立 25
第二節 研究變數之定義與衡量 27
第三節 問卷設計與研究對象 30
第四節 統計方法 31
第肆章 實證分析與討論 32
第一節 問卷回收與基本資料分析 32
第二節 效度與信度分析 34
第三節 測量變項及結構變項敍述性統計分析 37
第四節 假設模式驗證及檢定 43
第伍章 結論與建議 64
第一節 研究結論 64
第二節 研究建議 66
第三節 研究限制 68
附錄一 問卷 70
附錄二 共變數矩陣 74
附錄三 LISREL各參數估計值 76
附錄四 LISREL各標準化參數估計值 84
參考文獻 87
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