行動商務導入與企業價值之研究

本研究問卷調查對象為台灣前五百大製造業、前四百大服務業及前一百大金融業，負責導入行動商務的高階主管。樣本數共一千家，有效回收回卷131份，有效回收率13.1%。研究結果顯示行動商務導入考量因素會影響行動商務的應用程度；其中，環境因素、組織因素、資訊科技因素都足以影響企業發展行動商務的應用。其次，行動商務應用與企業價值兩者之間有顯著關係；B2C行動商務、B2B行動商務與企業內部行動商務都會影響企業價值。最後，期望研究結果能提供台灣企業日後發展行動商務方面的指引，幫助其決定行動商務的應用與掌握發展行動商務所帶來的企業價值，並提供後續研究方向之參考建議。

關鍵字

行動商務；行動商務應用；企業價值

並列摘要

This study examined the practices and perception of M-commerce applications in Taiwan. A questionnaire was developed and distributed to 1000 business corporations. 131 usable responses were received for a 13.1% response rate. Results showed that the extent of M-Commerce applications was affected by the adopting factors, including environment, organization and information technology. Further, the enterprise value was affected by the extent of M-Commerce applications. That is, B2C and B2B M-Commerce applications would increase enterprise value. Finally, this study provided some suggestions for businesses in developing M-Commerce applications. It also pointed out the directions for further researches.