本研究主要是探討大學會計資訊系統使用者滿意度之研究,以國立大學主計室人員為問卷發放對象。訂定研究目的與流程後,經文獻探討分析後採用DeLone and McLean (2003)所提出更新的資訊系統成功模型(IS Success Model) 與 Davis (1989) 的科技接受模型為基礎。整體研究模型在自變數方面,使用資訊品質、系統品質及服務品質三個構面來予以衡量,而因變數使用的是使用者滿意度。設計會計資訊系統使用者滿意度問卷調查表,以各國立大學主計室152位會計資訊系統使用者為發放對象進行調查研究,有效回收問卷共計107份,有效回收率約為70.39%。最後根據文獻分析結果與發現,提出對我國國立大學校務基金實施的相關建議。
The project is investigating the user satisfaction of the accounting information system for university. The subjects are the staffs of accounting office in national university. After deciding the research purposes and processes, I referred and analyzed the references to decide to use the IS Success Model, raised by DeLone and McLean in 2003, and the Technology Acceptance Model, raised by Davis in 1986, as research basis. I used three dimensions, including the information quality, the system quality and the service quality, to weigh the independent variables in whole model of research. I designed the questionnaire about the user satisfaction of the accounting information system, the main subjects are the staffs of accounting office in national university. I distributed the questionnaires to 152 subjects. 107 effective questionnaires were collected and analyzed. The response rate is about 70.39%. Finally,throught this academic endeavor, we can accordingly propose relevant recommendations to the running of Accounting Information System within our university education system.