本研究旨在探討企業導入雲端運算服務時，會計、資訊專業人員象徵性採用雲端運算服務之接受度。也探討會計、資訊專業人員象徵性採用雲端運算服務時會受到哪些激勵因子、阻礙因子影響。研究設計以問卷調查法進行，一般企業之會計、資訊專業人員為研究對象，總計有效問卷149份，其中會計專業人員有67份、資訊專業人員有82份。使用SmartPLS 2.0統計軟體進行實證分析。本研究結果發現：(1)激勵因子中知覺配適度顯著且正向影響資訊專業人員象徵性採用雲端運算服務、便利性顯著且正向影響會計及資訊專業人員象徵性採用雲端運算服務、簡捷作業流程則顯著且正向影響資訊專業人員象徵性採用雲端運算服務；(2)阻礙因子之資訊安全、無力感、財務風險、績效風險、整體風險皆無顯著影響會計或資訊專業人員象徵性採用雲端運算服務。並且對服務提供者的信任對於激勵及阻礙因子與象徵性採用雲端運算服務對兩種專業人員之影響均無調節效果。 In the following research, we are going to discuss about the issue that when the enterprise incorporates the cloud computing service, the acceptance of the professional IT staff and accountants'' symbolic adoption for cloud computing service. Also, we will discuss about the kinds of the motivating factors and prevention factors that influence the professional IT staff and accountants'' symbolic adoption. The study was done with questionnaires, and the targets were accountants and IT professionals in general corporations. Among 149 valid responses, we receive 67 responses from accountants and 82 from IT professionals. We analyzed the data with SmartPLS 2.0 statistical software, and the result showed: (1) Adaptation of motivating factors perceived significant and positive impact on IT professionals'' symbolic adoption of cloud computing services. The convenience perceived the significant and positive impact on the accountants'' and IT professionals'' symbolic adoption of cloud computing services. The simplicity of the process perceived significant and positive impact on IT professionals'' symbolic adoption of cloud computing services; (2) The prevention factors, such as information security, powerlessness, financial risk, performance risk, and the overall risk perceived no significant impact on accountants'' or IT professionals'' symbolic adoption of cloud computing services. Also, the trust in service providers had no moderating effect of the impact on motivate/prevention factors and symbolic adoption of cloud computing services for both professionals.
