政府機關導入資訊系統成效之研究－以國稅局稅務平台系統為例

The Study of the Information System Performance in the Government Departments-The Case of the National Taxation Information System

10.30104/CYMR.200712.0004

陳叡智(Jui-Chih Chen)；包文凱(Wen-Kai Pao)

科技接受模式 ； 主觀規範 ； 使用者滿意度 ； 政府機關 ； 資訊系統成效 ； Technology Acceptance Model ； Subjective norms ； User satisfaction ； Government department ； Information system performance

中原企管評論

5卷2期（2007 / 12 / 01）

73 - 95

繁體中文

本研究以科技接受模式為基礎，加入主觀規範及與使用者滿意度之關係，期暸解稅務人員使用國稅局稅務平台系統之知覺，藉以探討政府機關導入資訊科技之成效。研究結果顯示受測者頗認同該系統之易用性及有用性，使用系統之意願及滿意度亦頗高。知覺系統易用性、有用性及主管參與，直接影響受測者使用系統之意圖。受測者知覺系統易用性透過有用性間接影響使用意圖；知覺主管涉入則透過知覺主管參與間接影響使用意圖。使用系統之意圖則顯著影響使用者滿意度。研究結果並發現知覺系統易用性對使用意圖及使用者滿意度之影響最顯著。

This research is based on Technology Acceptance Model (TAM), added to subjective norms and user satisfaction to examine the performance of information systems implemented in the government departments. It used questionnaire to collect users' opinions about the National Taxation Information System implemented in Taipei National Tax Administration, Ministry of Finance. The research findings show that the most users agree with the ease of use and usefulness of the system, and are satisfied with the system. The user's perceived ease of use has direct impact on the intention to use, also is partially moderated by perceived usefulness. The user's intention to use is also affected by perceived management participation of the sysem directly, and by the precived management involvement indirectly. In other words, both self-awareness and subjective norms influence user's intention to use, then affects user satisfaction. The study concludes that the perceived ease of use is the most significant impact factor on the intention to use and the user satisfaction.

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