遠距會審服務會計師事務所準備好了沒？

Are Audit Firms Ready for Remote Accounting Service?

10.6285/MIC.202209_11(2).0017

邱德原(De-Yuan Qiu)；陳瓊燕(Chiung-Yen Chen)；張惠君(Huei-Chun Chang)；邱紹群(Shao-Chun Chiu)

會計師事務所 ； 線上會議 ； 遠距工作 ； 科技接受模式 ； Auditing Firms ； Online Meeting ； Remote Work ； TAM

管理資訊計算

11卷2期（2022 / 09 / 01）

218 - 235

繁體中文

本研究旨在調查會計師事務所從業人員在疫情結束後繼續使用線上會議平台之影響因素。在科技接受模式基礎上，本研究將認知風險、個人創新、口碑與使用滿意整合到模型中，並檢測這些前因變數與續用意願之間的直接與間接關係，進而調整實證模型，以測試新模型的穩健性。研究結果發現會審人員的教育程度、個人創新與線上會議使用滿意是疫情後願意繼續使用線上會議的重要驅動因素。其次，會審人員的認知有用、認知易用與認知風險，對使用滿意有直接積極影響，並在疫情結束後，對線上會議的續用意願有間接影響。最後，證實科技接受模型在解釋疫情後會審人員續用線上會議意願方面有效。

The purpose of this study is to investigate the factors that influence the intention of continue using online meeting platforms (OMP) to employees of accounting firms in the post COVID-19. Based on the TAM, it integrates perceived risk, personal innovativeness, word-of-mouth, and user satisfaction into the model, and detects the direct and indirect relationship between these antecedent variables and IoCU, and then adjusts the empirical model and tests Robustness of the new model. The finding is that education, personal innovativeness and user satisfaction are important factors for the willingness to continue using OMP after the epidemic. Secondly, user's perceived usefulness, perceived ease of use, and perceived risk have a direct significantly impact on user satisfaction, and will have an indirect impact on the intention of continue using OMP after COVID-19. Finally, it is confirmed that the technology acceptance model is effective in explaining the intention of continue using OMP after COVID-19 for employees of accounting firms.

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