臺灣博碩士論文加值系統

摘要
在企業電子化的環境中，作業基礎成本制度也以資訊系統的型態在公司內部運行，變動代理人在運用作業基礎成本制的資訊扮演一重要角色。本研究從使用者資訊科技接受度(user acceptance of information technology)探討影響變動代理人願意推動作業基礎成本制的關鍵因素，以及變動代理人推動意願對於作業基礎成本制施行範圍及程度的影響，此外，本研究進一步探討作業基礎成本制施行範圍及程度越大時，是否對公司績效改善具正向影響。
實證結果顯示績效預期、他人之影響對變動代理人的推動意願有顯著的影響，變動代理人的推動意及公司給予之支援對作業基礎成本制度施行範圍及程度有顯著之影響，作業基礎成本制度施行範圍及程度對績效成長有顯著的影響。

Abstract
Nowadays, ABC/M systems usually exist in the form of information systems. Change agent plays an important role in using information generated from ABC/M system and implementing the system. Therefore, this research investigate factors which influence change agents’ behavioral intentions of promoting ABC/M systems, and how change agents’ behavioral intentions and facilitating conditions affect the extent of usage of ABC/M systems from the perspective of user acceptance of information technology. Further, we try to explore that if the more extent of ABC/M systems usage will bring better relative performance.
Results show that performance expectancy and social influence are direct determinants of change agents’ behavioral intentions. Change agents’ behavioral intentions and facilitating conditions have positive significant effect on the extent of usage of ABC/M systems. The extent of ABC/M usage is significantly associated with relative financial and non-financial performance improvement.

Table of Contents
Table of Contents vi
List of tables vii
List of figures viii
Chapter 1 Introduction 1
Chapter 2 Prior Literature 5
2.1 Introduction of ABC/M 5
2.2 ABC/M implementation research 7
2.3 Change agents’ behavioral intentions 10
2.4 User acceptance of information technology: UTAUT model 12
2.4.1 Performance expectancy 16
2.4.2 Effort expectancy 16
2.4.3 Social influence 16
2.4.4 Facilitating conditions 17
2.5 ABC/M and performance improvement 17
Chapter 3 Research methodology 20
3.1 Sample selection 20
3.2 Variables and instruments 21
3.3 Independent and dependent variables 22
3.3.1 Performance expectancy 22
3.3.2 Effort expectancy 23
3.3.3 Social influence 23
3.3.4 Behavioral intentions 24
3.3.5 Facilitating conditions 24
3.3.6 The extent of usage of ABC/M systems 25
3.3.7 Performance 26
3.4 Control variables: 27
3.4.1 Company size (SIZE) 27
3.4.2 Type of company (TYPE) 28
3.4.3 Time(Years) 28
3.5 Data analysis methods 32
3.5.1 Introduction of SEM 33
3.5.2 Pilot test 34
Chapter 4 Analysis and Results 35
4.1 Description of sample 35
4.2 Content validity and reliability 37
4.3 Hypothesis testing 38
4.4 Hypothesis testing with control variables 46
Chapter 5 Conclusions and Limitations 48
Reference and Appendix 50

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