自1990年以來，在全球化的競爭下，企業紛紛導入企業資源規劃(ERP)系統以提昇整體經營績效、降低成本，但許多卻是以失敗收場。一般企業導入ERP系統成效不彰的主要因素之一，即是員工對系統產生抗拒。使用者的抗拒在資訊科技導入的過程中一直是一個重要的議題，而這些原因卻很少被確切的定義來幫助ERP系統被使用者所接受。此外，社會影響也被認為是影響使用者行為意願的重要因素之一。

科技接受模型(TAM)評估資訊科技接受度都有不錯的解釋能力，本研究應用TAM為研究基礎架構，並導入抗拒及社會影響因素。本研究嘗試了解影響企業員工對於ERP系統接受度之因素。我們假設使用者的感知有用性(perceived usefulness)與感知易用性(perceived ease of use)會直接及間接影響企業員工對於ERP系統的接受度，而員工的使用態度亦會影響使用者是否對ERP系統產生抗拒；此外，社會影響對於科技接受度有直接影響。

本研究採用問卷調查的方法來研究ERP使用者的看法。研究對象為T公司有使用ERP系統之員工，共取得226份有效問卷。分析結果顯示，「感知易用性」及「感知有用性」對於員工之ERP系統「接受度」的直接效果與間接效果均達顯著水準。此外，「使用態度」對於「抗拒」的直接負向效果顯著；而「社會影響」對於「行為意願」的直接正向效果亦達顯著水準。

Since 1990, the number of company adopted enterprise resource planning (ERP) system is significant increasing, but many are ended in failure. Lots of study indicates the users’ acceptance has been identified as a major reason for the failure of the systems. Social influence is found to increase users’ behavior intention. In particular, there are gaps in our understanding of the resistance and attitude towards use.

In view of the well-known Technology Acceptance Model (TAM) was good at evaluating acceptance in many studies, this study applied the TAM as a framework to find out the factors of employees’ acceptance on ERP system, also integrated resistance(R) and social influence(SI). The empirical study assumes not only employees’perceived usefulness and perceived ease of use may indirectly affect employees’ acceptance, but the relationship between the attitude towards use(A) and resistance(R). Besides,the social influence affects the behavior intention(BI).

In order to prove the fitness of the construct model to ERP system acceptance, this research uses statistical software SPSS to verify the reliability of the measure and make the factor analysis. The objects of this study are ERP system users in a power company. A total amount of 226 valided samples were collected. Path analyses verified the original path in TAM, and the perceived ease of use and perceived usefulness have significantly large influence to acceptance in both directly and indirectly positive path. The results also show that attitude towards use causes significantly influence to users’resistance in directly negative path. Besides, social influence causes significantly influence to acceptance in directly positive path.

論文審定書………………………………………………………....… i
誌謝………………………………………………………………….... ii
中文摘要…………………………………………. ...………………. . iii
英文摘要……………………………………….. ……….…………. … iv
目錄……………………………………….. ……….…………. ……… v
圖次…………………………………………………………………… vii
表次…………………………………………………………………… xi
第 一 章 緒論………………………………………………1
第一節 研究背景與動機……………………………………….... 1
第二節 研究目的………………………………………………. .. 2
第三節 研究對象……………………………………………….... 2
第四節 研究流程………………………………………………. .. 3
第五節 論文架構………………………………………………… 4
第 二 章 文獻探討………………………………………5
第一節 企業資源規劃 (ERP)系統 …………………………….. 5
第二節 科技接受模型(TAM) …………………………………… 8
第三節 抗拒……………………………………….……………. 12
第四節 社會影響……………………………………………….. 14
第 三 章 研究設計……………………………………… 16
第一節 研究架構………………………………………………. 16
第二節 研究假設………………………………………………. 17
第三節 研究方法………………………………………………. 18
第四節 前測……………………………………………………. 24
第五節 抽樣計畫………………………………………………. 40
第六節 資料分析方法…………………………………………. 42

第 四 章 資料分析與討論………………………………44
第一節 敘述統計……………………………………………..... 44
第二節 信度分析……………………………………………..... 52
第三節 效度分析……………………………………………..... 55
第四節 相關分析……………………………………………..... 65
第五節 「接受度」之影響因素……………………………....... 71
第六節 人口統計變數分析…………………………………..... 76
第 五 章 結論與建議…………………………………….86
第一節 研究結論………………………………………. …........ 86
第二節 管理意涵……………………………………………...... 87
第三節 研究限制與後續研究建議…………………………...... 90
参考文獻……………………………………………………………..... 91
附錄……………………………………………………………………. 95

中文部分：
邱皓政，2006年「社會與行為科學的量化研究與統計分析」，第二版，五南圖書出版(股)公司。
張文春，2001年6月，「企業進行體質改造之研究-以鈺鈿鋼鐵公司為例」，國立中山大學管理學院碩士論文。

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