應用TAM探討影響現金收支會計管理系統知覺信念之因素－以國軍單位為例

Study on the Factors Effecting the Perceived Beliefs of Military Finance Officers in Cash System: An Application of TAM Theory

劉欣怡 ； 陳嵩 ； 黃東龍

《經營管理論叢》 2009特刊 (2009/12) Pp. 195-216

https://doi.org/10.6872/OMR.200912/SP.0011

摘要

科技與網路結合，使得資訊傳遞快速，打破國與國之疆界，形成全球化潮流。為面對競爭日益激烈，世界各國之企業紛運用資訊科技來協助企業各項業務工作的順遂執行，宛如小型企業之國軍亦然。有鑑於電腦化所帶來的便捷，國軍廣泛將資訊科技應用於各項行政管理，以提昇工作績效。近年來，國軍推動精實案、精進案，使軍中主計、財務人員的員額日益減少，有關現金會計、出納等工作也改為資訊電腦化之管理。然而，該資訊系統相關工作的建置是否完善、符合作業人員需求呢？基此，本研究特以Davis（1989）提出之科技接受模式（TAM）為基礎，探討、推論並驗證外部因素－包括個人特質、組織支援及系統特質等，對國軍主計、財務人員現金收支會計管理系統（Cash System）知覺信念的影響，並以使用Cash系統滿1年以上的221位人員為問卷調查實證對象。研究結果顯示，（1）受試者的電腦自我效能及對Cash系統的系統品質評價是影響其對Cash系統知覺易用性的重要其因（2）系統品質、資訊品質等外部變數不但直接影響受試者對Cash系統有用性的知覺（3）受試者對Cash系統的系統品質評價亦會透過中介變項－知覺易用性間接影響其有用性的知覺。最後，研究者依據實證結果提出建議，以供系統研發人員參考。

關鍵字

科技接受模式 ； 電腦自我效能 ； 組織支援 ； 系統特質

並列摘要

Computer Science and technology is combined with the network which make information to transmit so fast and to break the national boundaries all over the world and to form the globalization trend. While facing the increasingly vigorous condition make use of information science and technology to maintain competitive advantage is necessary. The enterprises all round the world all adopts information science and technology to complete various business works inside the enterprise, such as the army of small scaled enterprise being as the same. According to the convenience that information bring when turning, the army applies information science and technology to various administration managements extensively to promote performance. Several years the army carry on the ling Solid Case, making the lord in the soldier account, finance personnel the member sum is a great deal of decrease. The cash works such as accounting and cashier change a management to replace traditional artificial open account homework by the information computerization. However, whether the establishment of these information systems is perfect or not and meet the personnel's need? The study with technology acceptance model for theories foundation explores the influence of external factor (including computer self-efficiency, organizational support, system characteristics) on perceived beliefs of military finance officers in cash system. Two hundreds and twenty one account and finance personnel in army were sampled as subjects. The findings of regression analysis indicate that (1) both computer self- efficiency and the evaluation of system quality of cash system are the major determinants affecting the adoption of cash system, (2) such external variables as system quality and information quality etc., not only influences perceived usefulness of cash system directly, (3) but also the evaluation of system quality of cash system also influence with perceived ease of use to perceived usefulness indirectly. Finally, managerial implications for system researcher and directions for future research are presented.

並列關鍵字

Technology Acceptance Model ； Computer Self- efficiency ； Organizational Support ； System Characteristics