虛擬實境內容消費者體驗研究：科技接受模型的觀點

A Study on Consumer Experience of Virtual Reality Content: A Perspective from the Technology Acceptance Model (TAM)

虛擬實境（Virtual Reality, VR）技術快速發展，廣泛應用於遊戲、影音、教育等娛樂內容產業，並因體驗經濟的興起，成為提升感官體驗與情感連結的重要媒介。為探討消費者對VR內容的接受情形，本研究提出三項研究目的：
一、探討VR內容消費者使用經驗。
二、建構VR內容之科技接受模型。
三、探討交易成本對消費者行為意圖的干擾效果。
依據上述目的，本研究提出三項研究問題，以及八項假設。並採用量化實證與質性訪談方式探討，結論如下:
一、VR使用者偏好操作便捷、多元內容的平台，使用動機以有趣性與創新性為主，這是新興產品在發展前期的市場特性。價格敏感度高，特別在單次購買內容上更為明顯。
二、科技接受模型能有效解釋VR內容的行為意圖，知覺有用性與知覺易用性顯著影響使用態度及行為意圖；另因VR內容領域特性，情感共鳴與技術創新則在其中扮演調節角色，顯示VR內容的價值不僅來自功能實用性，更包含沉浸體驗與情感連結。再者，善用稀缺性的市場價值，可有效提升消費者的正向態度與行為意圖。
三、交易成本對行為意圖具有負向干擾效果；但當使用者認為VR內容具高度有用性與易用性時，即使交易成本較高，仍具較強的使用意願。

Virtual Reality (VR) technology has rapidly evolved and is now widely applied in entertainment-related industries such as gaming, audiovisual content, and education. With the rise of the experience economy, VR has become a key medium for enhancing sensory experiences and emotional engagement. This study aims to explore consumer acceptance of VR content through 3 primary objectives:
1. to investigate user experiences with VR content;
2. to construct a technology acceptance model (TAM) for VR content; and
3. to examine the moderating effect of transaction costs on users’behavioral intentions.
Based on these objectives, the study proposes three research questions and eight hypotheses. A mixed-methods approach combining quantitative surveys and qualitative interviews was adopted. The results reveal the following:
First, users prefer platforms that offer ease of use and diverse content. Their primary motivations are fun and innovation—common characteristics among early adopters of emerging products. Users also demonstrate high price sensitivity, especially for single-item purchases.
Second, TAM effectively explains user intentions to adopt VR content. Perceived usefulness and perceived ease of use significantly influence attitudes and behavioral intentions. Emotional resonance and technological innovation act as moderating variables, suggesting that the value of VR content lies not only in functional utility but also in immersive and emotional experiences. Perceived scarcity further enhances user attitudes and intentions.
Third, transaction costs negatively moderate behavioral intentions. However, if users perceive VR content as highly useful and easy to use, their willingness to adopt remains strong despite higher transaction costs.