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研究生:陳美至
研究生(外文):Mei-Chih Chen
論文名稱:大學會計資訊系統模式之建構:以任務科技適配理論、期望確認理論、交易成本理論進行探討
論文名稱(外文):The Construction of University Accounting Information System Model:Discussion on Task-Technology Fit Theory, Expect Confirmation Theory and Transaction Cost Theory
指導教授:王偉權王偉權引用關係
指導教授(外文):Wei-Chuan Wang
口試委員:王偉權賴維宏王舒民
口試委員(外文):Wei-Chuan WangWei-Hung LaiWANG, SHU-MING
口試日期:2019-06-16
學位類別:碩士
校院名稱:中國文化大學
系所名稱:國際企業管理學系碩士在職專班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2020
畢業學年度:108
語文別:中文
論文頁數:99
中文關鍵詞:會計資訊系統科技適配理論理性行為理論交易成本理論知識分享結構方程模式
外文關鍵詞:accounting information systemtask-technology fittheory of reasoned actiontransaction cost theoryknowledge sharingstructural equation modeling
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會計資訊系統應用於各大學已是必然之趨勢,差別在於自行開發或購買已開發且各大學均可通用之系統。本研究起心動念之因,在於研究生本人對於使用會計資訊系統可提升工作績效之信念,且深知其重要性。故期望透過問卷調查,針對公私立大學有使用過系統之行政(含主管職)人員、教授及學生為施測對象,再以結構方程式(SEM)進行各構面之統計分析、信度及效度分析。然而,會計資訊系統針對大學機構之研究較少著墨,本研究嘗試以「科技任務適配理論」、「期望確認理論」及「交易成本理論」等理論作為大學會計資訊系統模式之建構接受意願關鍵成功因素之探討,並增加「知識分享」作為調節效果。
實際研究分析結果顯示,在不同角色對於會計資訊系統中包含著科技任務適配度、期望確認滿意度及交易成本知識分享度的結合運用,是符合使用者接受意願關鍵成功因素,進而帶動影響使用者工作績效表現。期在大學面對少子化問題時,透過會計資訊系統分析出相關的財務資料,提升與改善管理者作為經營學校時之決策。

It is an inevitable trend for accounting systems to be applied to universities. The difference lies in the self-developed or purchased system that has been developed and can be used by all universities. The motivation for this research is that the graduate student hevself believes that the use of accounting information systems can improve work performance, and understand the importance of it. Therefore, I hope that through questionnaire survey, the administrative personnel (including supervisors), professor and student who have used the system in public and private universities will be the subjects of the test, and the structural equation (SEM) is then used for statistical analysis, reliability and validity analysis of each facet. However, the accounting information system is less focused on the research of university institutions. This research attempts to use the "technological task adaptation theory", "expectation confirmation theory" and "transaction cost theory" as the key to the acceptance of the willingness of the university ’s accounting information system model. Discussion of success factors and increase "knowledge sharing" as a moderating effect.
The actual research and analysis results show that the combination of the adaptation of scientific and technological tasks, the satisfaction of expectation confirmation and the knowledge sharing of transaction costs in the accounting information system in different roles is a key success factor that conforms to the user ’s willingness to accept, which in turn drives the impact of use Work performance. In the face of the problem of declining birth in universities, relevant financial data will be analyzed through the accounting information system to improve and improve the decision-making model of managers when operating schools.

中文摘要..................... ii
英文摘要..................... iii
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.............. 1
  第二節  研究動機.............. 5
  第三節  研究目的.............. 7
  第四節  研究流程.............. 8
第二章  文獻探討................ 10
  第一節  會計資訊系統............ 10
  第二節  任務科技適配理論.......... 20
  第三節  期望確認理論............ 26
  第四節  交易成本理論............ 34
  第五節  知識分享.............. 42
第三章  研究方法................ 47
  第一節  研究架構.............. 47
  第二節  研究對象與問卷設計......... 49
  第三節  變數定義與衡量........... 51
  第四節  研究分析方法............ 58
第四章  實證結果與分析............. 59
第一節  敘述統計................ 59
  第二節  測量模式分析............ 62
  第三節  結構模式分析與檢定......... 64
第五章  結論與建議............... 74
  第一節  研究結論.............. 74
  第二節  研究貢獻.............. 77
  第三節  研究限制與未來研究建議....... 78
參考文獻..................... 80
附錄  問卷................... 92

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