| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 97 === The repaid development of information technology (IT) has impacted the competitive environment between in industries. Nowadays, most companies have set information system to flow internal messages easily, reduce the communication cost, and provide important decision-making information for managers. So that, the enterprise could maintain its competitive advantage. The theoretical framework of this studt based on DeLone and McLean’s (2003) success model of information systems and Davis’s (1986) Technology Accept Model. Aim to analyze the User’s cognition and the behavior of Accounting Systems for Government Non-Profit Special Funds.
The result of field study shows that the theoretical framework which is combined “user satisfaction theory literature”and“technology acceptance theory literature” can effectively and completely evaluate user’s cognition against the information system. In Structural Equation Modeling, our results shows that the fit test reaches acceptable level. The framework is stable, and these seven constructs have influence on each other. The key-point for the combination of “user satisfaction theory literature”and“technology acceptance theory literature”is to connect in the gap between“behavioral beliefs”and“object based attitudes”. The result of study has confirmed the causality exists between“object based attitudes”and“behavioral beliefs”, and offered the evidence on the combination of two theories.
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