影響國軍主計、財務人員現金收支會計管理系統知覺信念之因素探討-TAM理論之應用

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

劉欣怡(Hsin-Yi Liu)

指導教授 ： 陳嵩

崑山科技大學/商業管理學院/企業管理研究所/碩士(2007年)

https://doi.org/10.6828/KSU.2007.00020

摘要

電腦科技與網路結合，使得資訊快速傳遞，打破國與國之疆界，形成全球化潮流。在面對資訊社會競爭日益激烈的情況下，運用資訊科技來維持或產生競爭優勢，為時勢所趨。世界各國之企業無不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。國軍近年來大力推動精實案、精進案，使得軍中主計、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、社會影響力、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。
複迴歸分析結果顯示，(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)上司支持、同儕使用、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 ； 組織支援 ； 社會影響力 ； 系統特質 ； 電腦自我效能

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 Jing Solid Case（精實案）, 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, social influence, 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 superior's support, peer usage, 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

computer self- efficiency ； organizational support ； social influence ； system characteristics ； technology acceptance model

參考文獻

16.陳福基、蕭世榮、陳啟元（民94）。影響醫院接受行動護理站因素之研究－以南部某區域教學醫院為例。資訊管理學報，12（專刊），67-89。

4.林益民、余泰魁（民92）。線上學習行為傾向模式建構與實證。資訊管理學報，10(1)，205-232。

7.周家慧（民93）。性別、職業類別對組織中自尊的影響：以性別角色為調節因子。義守大學管理科學研究所碩士論文。

40. Gohmann, Stephan F., Barker, Robert M., Faulds, David J. and Jian Guan (2005a). Salesforce Automation, Perceived Information Accuracy and User Satisfactory, Journal of Business & Industrial Marketing, 20(1), pp.23-32.

41. Hair, Jr. Joseph F., Anderson, R. E., Tatham, R. L. and W. C. Black (1995). Multivariate data analysis (3rd) N.Y.: Macmillan Publishing Company.