洪新原;張麗敏;劉淑娟;
頁: 57-81
日期: 2010/04
摘要: 使用者滿意度近年來在資管領域常被運用來做為衡量資訊系統績效的重要工具。在資訊系統的使用上，為了瞭解不同使用者群組對於系統滿意度會有何種不同影響引發了本研究動機。本研究主要目的乃透過資訊系統成功模型中各項品質構念與差異理論結合，建構出衡量資訊系統使用者滿意度之架構。並且藉由比較使用者期望程度(Want)與實際感受(Have)之間的差異，來探討影響不同使用者資訊系統滿意度的不同因素。本研究採用問卷調查法，以國立中正大學會計資訊系統之使用者為對象進行調查。問卷資料經過變異數分析及調節迴歸分析的檢測下，獲得下列重要結論：(1)教師群組之使用者，其系統品質期望與感受之間的差異，影響使用者滿意度最顯著；(2)職員群組之使用者，其服務品質感受與期望之間的差異，影響使用者滿意度最顯著；(3)學生群組之使用者，其資訊品質感受與期望之間的差異，對滿意度呈現最顯著的影響。本研究架構及資料分析結果，於學術研究上可供後續進行更廣泛的模式推導與探討；於實務上，更可做為各級學校評估校務資訊系統實施效益之依據，與未來資訊服務業者在改善資訊系統品質、提升使用者滿意度及創造企業競爭優勢之重要參考。
關鍵字: 使用者滿意度;會計資訊系統;差異理論;資訊系統成功模型;

Expectation Gap Analyses of User Satisfaction with the Accounting Information Systems from Different User Groups

Abstract: This study analyzes expectation gaps from different user groups (i.e. teacher, employee, and student groups) to understand influencing factors of their satisfaction with the accounting information systems. The independent variables include information quality, system quality, and service quality; the dependent variable is user satisfaction with the accounting information systems. A survey was conducted. Four hundred and fifty-four usable responses (response rate is 45.72%) were received from the users of the Accounting Information System at National Chung Cheng University. The ANOVA and regression analysis techniques were employed to test the research hypotheses. The results indicated that, for teacher and employee groups, system quality and service quality affect user satisfaction the most; whereas for student group, information quality affects user satisfaction the most. The results can guide us to devote limited resources to improve user satisfaction with the information systems.
Keywords: User Satisfaction;Accounting Information System;Discrepancy Theory;IS Success Model;

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