應用科技接受解構模式探討系統品質與滿意度之相關研究－以環保基金會計系統為例

Abstract

隨著資訊科技發展，政府部門相繼進行各種不同資訊系統開發計畫，期盼能藉此提升行政效能與效率，Porter(1990)亦曾指出提供國家競爭優勢，須從政府政策著手，而政策就需要有相關的資訊來協助。而會計系統即是提供政府部門政策成效數據化的工具，同時藉由會計系統所產製的報表及查詢功能，給予管理者制定決策及經費管控的參考依據。環保基金會計系統上線至今，即提供環保基金許多業務推動的協助，為使系統功能更加完善，本研究以解構科技接受模式，並加入資訊系統成功模式中之資訊及系統品質、使用者滿意度等構面，以資訊及系統品質、系統自我效能為外部變數，探討使用者對系統的滿意度以及行為意圖。 本研究以問卷調查研究方式，獲得有效樣本323份，回收率88.5%，經過統計分析結果：1.資訊及系統品質對覺知有用性及易用性具有顯著正向影響；2.系統自我效能對覺知有用性及易用性具有顯著正向影響；3.覺知易用性對覺知有用性具有顯著正向影響；4.覺知有用性及易用性對使用者滿意度具有顯著正向之影響；5.覺知有用性及使用者滿意度對行為意圖具有顯著正向之影響。 本研究之結果顯示資訊及系統品質、系統自我效能，均會影響使用者對系統的覺知有用性及易用性，進而感受到系統的滿意度，影響其繼續使用之行為意圖，因此，資訊系統品質確實對使用者覺知有重要影響，系統設計人員開發時應以系統品質多加著墨，本研究結果可提供各政府單位開發類此會計系統做為參考，期盼藉由本研究瞭解使用者對系統接受行為模式，裨利於提高資訊系統的滿意度。

Due to technology development, the government departments continue to create information system to elevate the efficiency of work. Comparing the conventional system, the new function of the new accounting information system (AIS) was to visualize and access progress of government budget for managers to trace the budget based on the visualized report. In order to realize the acceptance by those users, this study deconstructed Technology Acceptance Model (TAM) and applied Information Systems Success Model (ISSM) which included the variables of information, such as system quality, and system self-efficacy (SSE) to evaluate users’ satisfaction and intentions to use. Purposed sampling was adapted and 323 data were collected from central and local Environmental Protection units to be validated and analyzed by confirmatory factor analysis. With structural equation method, the present study found that, first, system quality were positively correlated to perceived usefulness and ease of use; Second, users’ system self-efficacy was positively associated with perceived usefulness and ease of use; Third, perceived usefulness, and ease of use were positively correlated to customer satisfaction. Finally, customer satisfaction associated positively with intentions to use. The results implied that the feature of the new accounting information system could be taken much consideration in future government information system design to improve the users’ satisfaction.