隨著資訊科技與寬頻網路持續不斷的發展與進步，數位匯流趨勢下語音、視訊、數據三大服務逐漸整合，衍生了IPTV這項熱門產品。IPTV能透過網路傳送數位內容並提供消費者多樣化的整合性服務。然而，儘管IPTV有許多的優勢在，台灣的IPTV產業目前對傳統有線電視而言仍不構成威脅。因此，有許多討論的議題蘊育而生。其中令人感興趣的議題之一就是瞭解影響消費者持續使用IPTV之因素。
本研究透過文獻資料的蒐集以及訪談使用者，探討相關的影響因素。此外，也以價值接受模式與期望確認理論為基礎，衍生並整合一個新的模式去解釋與驗證這些因素對持續使用IPTV意願之影響。最後，本研究以實證方式來驗證研究架構。過程中，我們以七個研究假設來驗證研究的架構，並利用PLS進行檢驗。研究結果識別出IPTV的「感知利益」、「感知犧牲」影響因子以及「感知價值」受「感知利益」與「感知犧牲」兩者交互衡量的影響，另外「感知價值」也受「價值確認」水準所影響。消費者從使用IPTV所得到的總整體價值，對其滿意度與持續使用之意願有顯著之影響。
簡而言之，本研究探索影響IPTV「感知利益」與「感知犧牲」的各種因素，並且提出一個更為清楚的「價值基礎」與「價值確認」架構來解釋「IPTV持續使用之意圖」。本篇研究也提供給後續針對「價值基礎」理論及IPTV一個研究參考的架構，也提供業者一些實務上的建議。

With the rapid development of IT and broadband network, voice, data and video services are gradually integrated. IPTV is one of the popular products, which can deliver and provide consumers a variety of digitized content over the internet. Despite of the advantages mentioned above, IPTV in Taiwan is still not a threat to traditional TV. Therefore, many interesting issues were coming up. One of the interesting issues is looking into the factors of influencing continuance intention.
This study explores the factors through the literature reviewing and the data collected from practitioners and participants. Moreover, we try to explain and verify the factors affecting the continuance intention by proposing a new model derived from Value-based Adoption Model (VAM) and Exception-Confirmation Model (ECM). In this research, an empirical survey methodology with 7 hypotheses was applied to verify this model. Partial Least Squares (PLS) was used to analyze the data and evaluate the model. The results not only identify the effective factors of perceived benefit and perceived sacrifice to IPTV services, but also showed that perceived value was influenced by the trade-off between perceived benefit and sacrifice, as well as by the consumers’ confirmation level. The value that consumers perceive from IPTV services will have a significant effect on satisfaction and the continuance intention.
In sum, the study explores the factors of perceived benefit and perceived sacrifice, and proposes a more comprehensive framework to explain the “continuing using behavior”. This study also provides a reference model for the value-based or IPTV research and some suggestions for the IPTV practitioners.

Chapter 1 Introduction 4
Chapter2 Theoretical Foundation and Literature Review 7
2.1 IPTV and Service In Taiwan 7
2.2 Value-based Adoption Model (VAM) 9
2.3 Expectation-confirmation theory 14
Chapter 3 Research Model and Hypotheses 17
3.1 Research Model 17
3.2 Research Hypotheses 18
3.2.1 Perceived Benefits of IPTV 18
3.2.2 Perceived Sacrifices of IPTV 20
3.2.3 Perceived Value 23
3.2.4 Perceived Value, Satisfaction and Continuance Intention 24
3.2.5 Confirmation 25
Chapter 4 Research Analysis 27
4.1 Subject 27
4.1.1 Sampling 27
4.1.2 Demographic Analysis 27
4.2 Measure Development 29
4.2.1 Pilot study 31
4.2.2 Non Response Bias 32
4.2.3 Questionnaire Internal Reliability 33
4.3 Measurement Model 37
4.3.1 Common Method Variance 38
4.3.2 Second Order of Perceived Benefits and Perceived Sacrifices 40
4.3.3 Reliability and Validity 44
4.4 Structural Model 50
4.4.1 Main model 50
4.4.2 Analysis of Mediating 54
Chapter 5 Discussions and Implications 57
5.1 Discussions 57
5.2 Theoretical Contributions 58
5.3 Practical Implications 59
Chapter 6 Conclusions and Limitations 62
6.1 Conclusions 62
6.2 Limitations and Suggestions for Future Study 62
Reference 64
Appendix A 73
Appendix B 76

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