研究結果發現:(1)知覺有用性與知覺易用性為行動廣告形式的重要因素。(2)影片廣告價值最高,較不易干擾使用者。(3)目前Intsgram廣告現況顯示,大部份業者僅將現有平面或影像廣告直接應用,且廣告中產品僅表現產品具象功能,未來需強化在行動廣告中,讓產品融入情境且設計具有故事性的廣告內容,以達到最佳廣告成效。 With the popularity of Smartphone and the rapid development of social media, mobile advertising also depends on a different platforms, which is called “Native Advertising”. On the other hand, Instagram is one of the most popular used social media amongst teenagers. Some previous studies show that the reason why these users use Instagram is because it did not have much commercial information and the interface is simple. The introduction of Instagram as a new advertising mechanism has many advantages that are worthy for us to consider. Therefore, the study aims to explore and analyze user’s acceptance towards Instagram advertising and its advertising value differences. This study is based on Technology Acceptance of Model and Advertising Value. The study uses questionnaire survey to understand user’s acceptance and advertising value. It also uses content analysis to understand current Instagram advertising situations. There are a total of 384 effective questionnaires that were retrieved and 194 cases were collected. The results shows: 1.Perceived usefulness and perceived ease of use are the necessary factors for forms of advertising. 2.Video advertisement is the highest rate of advertising as research shows that users are not easily being bothered by it. 3.Present Instagram advertising reveals that most of the dealers use only currently available advertisement with specified function. In future, the dealers will need to improve their storytelling skills and make the advertised product blend with the situation to maximize advertising effect.