本研究以「心理帳戶」為理論基礎,探討公務人員是否有心理帳戶的特性,會因「支付旅遊費用主要來源」形式的不同,而產生不同的旅遊行為。本研究以便利抽樣、滾雪球抽樣、網路線上問卷為研究方法,以臺北市、新北市及高雄市的公務人員為調查對象,回收之有效問卷共480份。本研究結果顯示如下: (1)超過八成會將休假補助費用核銷完,但未請領休假補助費用的公務人員以在臺北地區任職的人員較多。 (2)約四成五會將全部金額消費在觀光旅遊活動上,且以住宿、餐飲、交通三大項目為主要的開銷。 (3)旅遊動機經因素分析後分為「自我成長與人際拓展」、「旅遊目的地吸引力」、「生理和心理需求」三構面,其女性相較於男性對於「旅遊目的地吸引力」較為強烈,任職地區在高雄對「自我成長與人際拓展」、「生理和心理需求」較臺北高。 (4)已婚和40歲以上的公務人員將休假補助費用花費在觀光旅遊活動上的比例較少;旅遊經費以國民旅遊卡和現金兩者互相搭配為多。 (5)心理帳戶特性:依金錢來源不同,休假補助費用對公務人員屬於額外收入,不因「支付旅遊費用主要來源」形式不同,改變各項旅遊費用花費的金額,卻因用途不同而有固定金額分配,將旅遊費用分成五個子帳戶,代表休假補助費用核銷在觀光旅遊活動上的金額有心理帳戶非替代性原則之特性。
The purpose of this study intends to explore whether means of payment (citizen travel cards or cash) affects civil servants’ travel behavior. The civil servants owned citizen travel cards in Taipei City, New Taipei City and Kaohsiung City are the research object. 480 valid samples are collected via a structured questionnaire survey by convenience sampling, snowball sampling and online survey. Results of analysis are as follows: (1) More than 80% of civil servants use subsidy quota up completely, but Taipei’s civil servants not used more than civil servants in Kaohsiung. (2) There are 45% of civil servants used all of subsidy quota in tourism industry. A high percentage of consumer items are accommodation, dining and transportation. (3) Using factor analyses, this study identified three motivation factors are extracted and named as “self-enhancement and social expanding”, “attractive tourist destination” and “physiological and psychological requirements”. There are significantly differences among the different variables of gender and working location. (4) Travelling expenses are hybrid use of citizen travel cards or cash. Married and over 40-year-old civil servants seldom spend subsidy quota on tourism activities. (5) There are significantly differences in sources of money and usage among the mental accounting, but isn’t significantly differences in means of payment (citizen travel cards or cash). According to different purposes, while travel expenses will be allocated into five fixed-quota sub-account. This results show that citizen travel cards used in tourism activities has non-fungibility.