本研究旨在根據2008年Venkatesh and Bala提出對於資訊科技採用行為解釋及預測力涵蓋更為完整與廣泛之科技接受模式3(Technology Acceptance Model 3, TAM3),藉由模式中的相關構念與變項,應用於政府歲計會計資訊管理系統,瞭解該系統的推行情況與某機關學校會計人員使用狀況,進而詮釋現象探索其影響因素。研究顯示:由上而下的推行資訊系統供給公務使用時,來自上級主管者的主觀規範影響很重要;形象對覺知有用性之影響,並不明顯;系統的品質功能相當程度的影響覺知有用性;以過去經驗形成的定錨性效果,深度影響使用者對系統的使用傾向;覺知外部控制助益環境,在系統推行的初期影響較後期為大。本研究最後提出於提升系統採用之建議,期能促進系統充分使用發揮系統最大價值。
Technology Acceptance Model 3 developed by Venkatesh and Bala in 2008 is more powerful in explaining and forecasting the behavior of technology acceptance. The purpose of this study is to investigate the application of Technology Acceptance Model 3 to Government Budgeting and Accounting System and explore the related elements. The results are as follows, the subjective norm of the higher level authority is important when implementing the information system; image is not apparent on perceived usefulness; the quality of the information system is determinant to the perceived usefulness; anchoring from past experiences has great influence on system usage; perception of external control is more influential in the early stage. Finally, this study provides suggestions about the acceptance of information system in order to maximize effective utilization of the system.