以科技接受模式探討青農記帳工具使用意圖之研究

The Study of Exploring Young Farmers Usage Intention on Accounting Tool by Technology Acceptance Model

蔡本原(Ben-Yuan Tsai)

記帳 ； 青年農民 ； 財務管理 ； 科技接受模式 ； accounting ； young farmers ； financial management ； technology acceptance model

臺中區農業改良場研究彙報

161期（2023 / 12 / 01）

57 - 72

繁體中文;英文

農場記帳被視為農場主農場管理的第一步，其目的在於透過記帳進行財務狀況分析，協助營運規劃。本研究以科技接受模型（Technology Acceptance Model, TAM）為理論基礎，加入相對優勢和相容性為外部變數及安全性為研究架構，探討青年農民對目前使用的記帳工具之使用態度與意願。本研究採問卷調查法針對中部地區青年農民為主要樣本，經施測回收有效問卷為141份，使用SmartPLS 4.0軟體進行結構方程模式（Structural Equation Modeling, SEM）分析。研究結果顯示，相對優勢及相容性對記帳工具的感知易用性有正向顯著影響，感知易用性對記帳工具的感知有用性及使用態度有正向顯著影響，感知有用性對記帳工具的使用態度及使用意願有正向顯著影響。建議未來應朝開發適合青農財務管理習慣之記帳工具，並強化記帳工具之相容性與安全性，以提升青農使用意願。

Farm accounting is considered the first step in financial management. Its purpose is to understand and analyze financial situations through bookkeeping, assisting in operational planning and management. This study is based on the Technology Acceptance Model (TAM) and incorporates external variables such as relative advantage, compatibility, and security into the research framework to investigate young farmers' attitudes and willingness to use the current accounting tools. Using a questionnaire survey method, the main sample consists of young farmers in the central region. After conducting the survey, 141 valid questionnaires were collected, and Structural Equation Modeling (SEM) analysis was performed using SmartPLS 4.0 software. The research results indicate that relative advantage and compatibility have a positive and significant impact on the perceived ease of use of accounting tools. Perceived ease of use positively affects the perceived usefulness and attitude toward accounting tools. Perceived usefulness has a positive and significant impact on the attitude and intention to use accounting tools. It is recommended that the government develop accounting tools suitable for the financial management habits of young farmers and enhance the compatibility and security of these tools to increase the willingness of young farmers to use them.