探索消費者雲端發票使用行為與影響因素──以創新擴散理論為基礎的研究

Exploring consumer cloud invoice usage behavior and influencing factors-Research based on innovation diffusion theory

本研究主要旨在探討影響消費者使用雲端發票行為的因素，並以創新擴散理論中的相對優勢、相容性、易用性、可觀察性和網路安全性作為衡量指標，是以全國有使用雲端發票之民眾為主要的研究對象，運用問卷調查法並設計google表單來蒐集資料，共獲得309份問卷，其中有使用雲端發票經驗的是269份之有效問卷。本研究運用迴歸分析來驗證研究假設。研究結果顯示，相對優勢、易用性、可觀察性及網路安全性對雲端發票使用意圖呈正向顯著影響，而相容性因素是不具顯著影響；本文根據研究結果，提供相關業者在制定雲端發票服務策略及優化服務質量時之參考依據。

This study mainly aims to explore the factors that influence consumers' behavior of using cloud invoices, and uses relative advantages, compatibility, ease of use, observability and network security in the innovation diffusion theory as measurement indicators. People who use cloud invoices were the main research objects. We used a questionnaire survey method and designed a Google form to collect data. A total of 309 questionnaires were obtained, of which 269 were valid questionnaires for those with experience in using cloud invoices. This study used regression analysis to test the research hypotheses. The research results show that relative advantages, ease of use, observability and network security have a positive and significant impact on cloud invoice usage intentions, while compatibility factors have no significant impact. Based on the research results, this article provides relevant industries with information on how to develop cloud invoices. Reference basis for invoicing service strategies and optimizing service quality.