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研究生:陳勁宇
研究生(外文):Chen, Jinyu
論文名稱:運用多準則決策建構會計師事務所網站品質評估模式-以國際四大會計師事務所為例
論文名稱(外文):The Application of MCDM to Build an Evaluation Model for Website Quality - Choosing for Big Four CPA Firms for Example
指導教授:吳翠治吳翠治引用關係劉朝陽劉朝陽引用關係
指導教授(外文):Wu, CuizhiLiu, Jauyang
口試委員:李慕萱陳瑜芬吳翠治劉朝陽
口試委員(外文):Lee, MushangChen, YufenWu, CuizhiLiu, Jauyang
口試日期:2012-06-15
學位類別:碩士
校院名稱:中國文化大學
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:2012
畢業學年度:100
語文別:中文
論文頁數:79
中文關鍵詞:會計師事務所網站決策實驗室法分析網絡程序法折衷分析法
外文關鍵詞:CPA firms websiteDecision making trial and evaluation laboratoryAnalytic network processVIKOR
相關次數:
  • 被引用被引用:1
  • 點閱點閱:266
  • 評分評分:
  • 下載下載:23
  • 收藏至我的研究室書目清單書目收藏:1
隨著資訊科技的蓬勃發展,現代企業經營端賴資訊網路技術與行銷服務雙重機制整合,而會計師事務所經營自當無法置身於資訊服務之外,因此如何善用網際網路所帶來的優勢,同時建構維持與企業夥伴之間的緊密關係,即為當前會計師事務所間共同面對的課題。本研究以DeLone and McLean (2003)資訊系統成功修正模式為基礎架構,同時參酌科技接受模式(T&M)等行為理論,並應用決策實驗室分析法(DEMATEL)確認準則間的關係及分析網絡程序法(ANP)求出各準則間的權重,最後透過Opricovic (1983)所提出折衷分析法(VIKOR)進行實證分析,以瞭解個案之間相互評比及排序,冀希研究結果達到正確的評估網站及可回溯品質表現找出關鍵改善因素,成功建構一個多準則決策評估模式,回饋會計師事務所業者作為經營網站品質改善的參考,並作為世界各國及台灣會計師事務所同業研議資訊策略之參考。
With development of information technology that modern enterprise management integrating with the information network technology and marketing services, running CPA Firms cannot give no thought to the information services. So how to take an advantage of the Internet has become a very important issue for CPA Firms. The research is based on DeLone and McLean model of information systems success and Technology Acceptance Model, combining Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analysis of Network Programming (ANP) method to investigate the relationships between evaluation factors, to formulate CPA firms website quality evaluation model. It is hoped that this evaluation model can achieve the current evaluation website performance; meanwhile, the key improving factor will be located after calling upon the performance. The results can be feed backed to CPA firms industry for improving the quality of their website management.
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  ..................... ix
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究問題與目的............ 2
  第三節  研究流程............... 4
  第四節  論文架構............... 6
第二章  文獻探討................. 7
  第一節  網站應用與效益對企業之影響...... 8
  第二節  網站建構構面之探討.......... 12
  第三節  網站建構準則之探討.......... 18
第三章  研究設計與方法.............. 24
  第一節  研究架構............... 24
  第二節  構面定義與衡量............ 25
  第三節  決策實驗室法............. 27
  第四節  分析網路程序法............ 30
  第五節  折衷程序法.............. 36
第四章  實證結果與分析.............. 40
  第一節  決策實驗室法構面關係驗證....... 40
  第二節  決策實驗室法準則關係驗證....... 43
  第三節  相對權重分析............. 45
  第四節  綜合績效評比............. 47
  第五節  結果分析............... 52
第五章  結論與建議................ 55
  第一節  研究結論............... 55
  第二節  管理意涵與建議............ 57
  第三節  研究限制............... 59
參考文獻 ..................... 60
附錄 ..................... 72
表目錄
表 2-1 使用者使用網頁的正、負面因素........ 11
表 3-1 研究操作型定義描述............. 26
表 3-2 比較尺度表................. 29
表 3-3 AHP與ANP的差異.............. 33
表 3-4 隨機指標對照表階數............. 35
表 4-1 構面總影響關係矩陣............. 41
表 4-2 構面間影響程度關係表............ 42
表 4-3 準則總影響關係矩陣............. 43
表 4-4 準則間影響程度關係表............ 44
表 4-5 專家學者對因素偏好度比較表......... 46
表 4-6 本研究評估方案簡介............. 47
表 4-7 四大會計師事務所之平均專家評比值...... 49
表 4-8 國際四大會計師事務所VIKOR評估值與排序... 51
圖目錄
圖 1-1 研究流程圖.................. 5
圖 2-1 資訊系統成功模式............... 12
圖 2-2 修正後資訊系統成功模式............ 14
圖 2-3 科技接受模式................. 15
圖 2-4 會計師事務所網站品質評估模式......... 23
圖 3-1 研究架構圖.................. 25
圖 3-2 決策實驗室分析法模式圖............ 28
圖 3-3 直接關係矩陣................. 29
圖 3-4 ANP網路架構................. 32
圖 3-5 超級矩陣................... 33
圖 3-6 理想解與妥協解示意圖............. 37
圖 4-1 構面關係影響圖................ 42
圖 4-2 準則關係影響圖................ 45
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