臺灣博碩士論文加值系統

由於政府為了使景氣復甦，特別提出「振興經濟消費卷發放特別條例草案」，刺激民間消費。由統計的結果看來，消費卷的「替代效果大於乘數效果」；換言之，消費卷的消費方式並不符預期。Levav and Mcgraw(2009)以情感會計為基礎，分析一般消費者對消費卷所產生的情感，將此一情感與其消費行為連結，並提供一個新的思考方向。
本研究探討情感會計與消費卷使用行為，由文獻探討中，統整出影響消費者的使用行為因素。並且由問卷調查，再透過迴歸分析等工具檢測結果；實證結果發現，所有的假設皆顯著。換言之，情感來源是會影響消費者使用消費卷的方式。

內容目錄
中文摘要　．．．．．．．．．．．．．．．．．．．．． iii
英文摘要　．．．．．．．．．．．．．．．．．．．．． iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．．． v
內容目錄　．．．．．．．．．．．．．．．．．．．．． vi
表目錄　　．．．．．．．．．．．．．．．．．．．．． viii
圖目錄　　．．．．．．．．．．．．．．．．．．．．． x
第一章　　緒論．．．．．．．．．．．．．．．．．．． 1
　　第一節　　研究背景動機．．．．．．．．．．．．． 1
　　第二節　　研究目的．．．．．．．．．．．．．．． 1
第三節　　研究範圍．．．．．．．．．．．．．．． 2
第四節　　研究流程．．．．．．．．．．．．．．． 2
第二章　　文獻探討．．．．．．．．．．．．．．．．． 4
　　第一節　　心靈會計．．．．．．．．．．．．．．． 4
　　第二節　　情感會計．．．．．．．．．．．．．．． 7
第三節　　消費劵．．．．．．．．．．．．．．．． 8
第三章　　研究方法．．．．．．．．．．．．．．．．． 11
第一節　　概念性架構．．．．．．．．．．．．．．．11
第二節　　研究假設．．．．．．．．．．．．．．． 13
第三節　　變數之衡量．．．．．．．．．．．．．． 15
第四節　　資料蒐集．．．．．．．．．．．．．．． 21
第五節　　資料分析方法．．．．．．．．．．．．． 22
第四章　　研究結果．．．．．．．．．．．．．．．．． 25
第一節　　敘述統計分析．．．．．．．．．．．．． 25
第二節　　信效度分析．．．．．．．．．．．．．． 27
第三節　　迴歸分析．．．．．．．．．．．．．．． 28
第四節　　實證結果彙整．．．．．．．．．．．．．．44
第五章　　結論與建議．．．．．．．．．．．．．．．． 46
第一節　　研究結果．．．．．．．．．．．．．．． 46
第三節　　研究限制與建議．．．．．．．．．．．． 47
參考文獻　．．．．．．．．．．．．．．．．．．．．． 49
附錄A　　研究問卷．．．．．．．．．．．．．．．．． 55

表目錄
表 2- 1 消費劵使用調查表．．．．．．．．．．．．．． 9
表 3- 1 消費行為定義．．．．．．．．．．．．．．．． 16
表 3- 2 金錢情感來源問卷設計．．．．．．．．．．．． 18
表 3- 3 所得水準問卷設計．．．．．．．．．．．．．． 19
表 3- 4 消費行為問卷設計．．．．．．．．．．．．．． 21
表 4- 1 樣本結構資料統計表．．．．．．．．．．．．． 25
表 4- 2 信度分析表．．．．．．．．．．．．．．．．． 27
表 4- 3 金錢來源的負面情感與避免享樂消費行為之模式． 29
表 4- 4 金錢來源的負面情感與避免享樂消費行為分析．． 30
表 4- 5 金錢來源的負面情感與避免享樂消費行為之係數． 30
表 4- 6 金錢來源引發的負面情感與享樂消費行為之模式． 31
表 4- 7 金錢來源引發的負面情感與享樂消費行為分析．． 31
表 4- 8 金錢來源引發的負面情感與享樂消費行為之係數． 32
表 4- 9 金錢來源引發的正面情感與享樂消費行為之模式． 33
表 4- 10 金錢來源引發的正面情感與享樂消費行為分析．． 33
表 4- 11 金錢來源引發的正面情感與享樂消費行為之係數． 33
表 4- 12 金錢來源引發的正面情感與享樂消費行為之模式． 34
表 4- 13 金錢來源引發的正面情感與享樂消費行為分析．． 35
表 4- 14 金錢來源引發的正面情感與享樂消費行為之係數． 35
表 4- 15 金錢來源的負面情感與避免享樂消費行為之模式． 36
表 4- 16 金錢來源的負面情感與避免享樂消費行為分析．． 37
表 4- 17 金錢來源的負面情感與避免享樂消費行為之係數． 37
表 4- 18 金錢來源引發的負面情感與享樂消費行為之模式． 38
表 4- 19 金錢來源引發的負面情感與享樂消費行為之分析． 39
表 4- 20 金錢來源引發的負面情感與享樂消費行為之係數． 39
表 4- 21 金錢來源引發的正面情感與享樂消費行為之模式． 40
表 4- 22 金錢來源引發的正面情感與享樂消費行為分析．． 41
表 4- 23 金錢來源引發的正面情感與享樂消費行為之係數． 41
表 4- 24 金錢來源引發的負面情感與享樂消費行為之模式． 42
表 4- 25 金錢來源引發的負面情感與享樂消費行為分析．． 42
表 4- 26 金錢來源引發的負面情感與享樂消費行為之係數． 43
表 4- 27 假設驗證結果．．．．．．．．．．．．．．．． 44

圖目錄
圖 1- 1 研究流程圖．．．．．．．．．．．．．．．．．． 3
圖 3- 1 本研究架構圖．．．．．．．．．．．．．．．．． 12

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