本研究旨在探討企業導入雲端運算服務時，會計、資訊專業人員象徵性採用雲端運算服務之接受度。也探討會計、資訊專業人員象徵性採用雲端運算服務時會受到哪些激勵因子、阻礙因子影響。研究設計以問卷調查法進行，一般企業之會計、資訊專業人員為研究對象，總計有效問卷149份，其中會計專業人員有67份、資訊專業人員有82份。使用SmartPLS 2.0統計軟體進行實證分析。本研究結果發現：(1)激勵因子中知覺配適度顯著且正向影響資訊專業人員象徵性採用雲端運算服務、便利性顯著且正向影響會計及資訊專業人員象徵性採用雲端運算服務、簡捷作業流程則顯著且正向影響資訊專業人員象徵性採用雲端運算服務；(2)阻礙因子之資訊安全、無力感、財務風險、績效風險、整體風險皆無顯著影響會計或資訊專業人員象徵性採用雲端運算服務。並且對服務提供者的信任對於激勵及阻礙因子與象徵性採用雲端運算服務對兩種專業人員之影響均無調節效果。

In the following research, we are going to discuss about the issue that when the enterprise incorporates the cloud computing service, the acceptance of the professional IT staff and accountants' symbolic adoption for cloud computing service. Also, we will discuss about the kinds of the motivating factors and prevention factors that influence the professional IT staff and accountants' symbolic adoption. The study was done with questionnaires, and the targets were accountants and IT professionals in general corporations. Among 149 valid responses, we receive 67 responses from accountants and 82 from IT professionals. We analyzed the data with SmartPLS 2.0 statistical software, and the result showed: (1) Adaptation of motivating factors perceived significant and positive impact on IT professionals' symbolic adoption of cloud computing services. The convenience perceived the significant and positive impact on the accountants' and IT professionals' symbolic adoption of cloud computing services. The simplicity of the process perceived significant and positive impact on IT professionals' symbolic adoption of cloud computing services; (2) The prevention factors, such as information security, powerlessness, financial risk, performance risk, and the overall risk perceived no significant impact on accountants' or IT professionals' symbolic adoption of cloud computing services. Also, the trust in service providers had no moderating effect of the impact on motivate/prevention factors and symbolic adoption of cloud computing services for both professionals.

淡江大學論文中文摘要	I
Tamkang University Dissertation English Abstract	II
目錄	III
表目錄	IV
圖目錄	V
第一章  緒論	1
第一節 研究背景與動機	1
第二節 研究目的	4
第三節 論文架構	5
第二章  文獻探討	6
第一節 雲端運算	6
第二節 調節焦點理論	10
第三節 功能理論	14
第四節 象徵性採用	16
第五節對服務提供者的信任	18
第六節 激勵因子	20
第七節 阻礙因子	23
第三章  研究設計與方法	26
第一節 研究假說	26
第二節 研究架構	33
第三節 研究變數的衡量	34
第四節 研究工具及研究對象	45
第五節 資料分析方法	46
第四章  實證分析與討論	47
第一節 問卷回收與基本資料分析	47
第二節 敘述性統計分析	51
第三節 信度及效度分析	60
第四節 結構模型檢定	68
第五章  結論與建議	81
第一節 研究結論與管理意涵	81
第二節 研究貢獻與限制及未來研究方向	84
參考文獻	86
附錄	92

表目錄
表2-1-1 雲端運算五大基本特徵	6
表2-1-2 雲端運算四大佈署模式	7
表2-1-3 雲端運算三種服務模式	8
表3-3-1 激勵因子問項整理	36
表3-3-1 激勵因子問項整理(續)	37
表3-3-2 阻礙因子問項整理	40
表3-3-2 阻礙因子問項整理(續)	41
表3-3-2 阻礙因子問項整理(續)	42
表3-3-3 調節變數問項整理	43
表3-3-4 依變數問項整理	44
表4-1-1 有效樣本基本資料	49
表4-1-1 有效樣本基本資料(續)	50
表4-2-1 激勵因子之敘述性統計	53
表4-2-2 阻礙因子之敘述性統計	56
表4-2-2 阻礙因子之敘述性統計(續)	57
表4-2-3 調節變數信任之敘述性統計	58
表4-2-4 依變數之敘述性統計	59
表4-3-1 三種資料集合中各構念之個別因素負荷量	62
表4-3-1 三種資料集合中各構念之個別因素負荷量(續)	63
表4-3-2 各構念組成效度、信度、平均變異抽取量	64
表4-3-3 區別效度分析與相關係數矩陣表(全體)	65
表4-3-4 區別效度分析與相關係數矩陣表(財會部門)	66
表4-3-5 區別效度分析與相關係數矩陣表(資訊部門)	67
表4-4-1 本研究之結構模型檢驗分析表	70
表4-4-1 本研究之結構模型檢驗分析表(續)	71
表4-4-2 本研究之調節驗證分析	76
表4-4-2 本研究之調節驗證分析(續)	77
 
圖目錄
圖1-3-1 論文架構	5
圖3-2-1 研究架構	33
圖4-4-1 全體資料PLS分析	72
圖4-4-2 財會部門人員資料PLS分析	73
圖4-4-3 資訊部門人員資料PLS分析	74
圖4-4-4 全體資料PLS調節分析	78
圖4-4-5 財會部門人員資料PLS調節分析	79
圖4-4-6 資訊部門人員資料PLS調節分析	80

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