Please wait a minute...
Advanced Search
现代图书情报技术  2012, Vol. 28 Issue (3): 59-66    DOI: 10.11925/infotech.1003-3513.2012.03.10
  情报分析与研究 本期目录 | 过刊浏览 | 高级检索 |
企业移动电子税务采纳影响因素的实证研究
周沛, 马静, 徐晓林
华中科技大学公共管理学院 武汉 430074
Empirical Study on Factors Influencing the Enterprise Adoption of Mobile Electronic Tax
Zhou Pei, Ma Jing, Xu Xiaolin
College of Public Administration, Huazhong University of Science and Technology, Wuhan 430074, China
全文: PDF(755 KB)   HTML  
输出: BibTeX | EndNote (RIS)      
摘要 基于TAM(技术接受模型),引入TOE(技术-组织-环境模型)的要素,结合移动税务推广情况,构建企业移动税务采纳影响因素的理论模型,并以武汉、南京两地企业为对象展开问卷调查。实证检验表明,政府压力、感知易用性、市场竞争压力、人力资源投入、第三方推动、感知有用性、信息技术基础设施是影响企业采纳意向的重要因素。最后,根据研究结果得出提高企业移动税务采纳水平的建议。
服务
把本文推荐给朋友
加入引用管理器
E-mail Alert
RSS
作者相关文章
周沛
马静
徐晓林
关键词 移动税务企业采纳影响因素TAMTOE模型    
Abstract:Based on TAM, TOE and the empirical practices of Mobile Electronic Tax (MT) in cities, this paper brings up the enterprise adoption model of MT. Through the questionnaire survey in enterprises of Wuhan and Nanjing, the conclusions indicate that government pressure, perceived ease of use, market competition pressure, HR devotion, TPL promote, perception of useful and IT infrastructure have great influence on enterprise adoption. Finally,several proposals for improving enterprise awareness and adoption of MT are provided.
Key wordsMobile electronic tax    Enterprise adoption    Factors    TAM    TOE
收稿日期: 2012-01-16     
: 

G35 C936.1

 
基金资助:

本文系教育部博士点基金项目“移动政务环境下公共服务的用户接受行为研究”(项目编号:20090142110071)和华中科技大学研究生科技创新基金项目“武汉市移动税务用户采纳研究”(项目编号:HF-08-13-2011-407)的研究成果之一。

引用本文:   
周沛, 马静, 徐晓林. 企业移动电子税务采纳影响因素的实证研究[J]. 现代图书情报技术, 2012, 28(3): 59-66.
Zhou Pei, Ma Jing, Xu Xiaolin. Empirical Study on Factors Influencing the Enterprise Adoption of Mobile Electronic Tax. New Technology of Library and Information Service, DOI:10.11925/infotech.1003-3513.2012.03.10.
链接本文:  
http://manu44.magtech.com.cn/Jwk_infotech_wk3/CN/10.11925/infotech.1003-3513.2012.03.10
[1] 中国互联网络信息中心.第29次中国互联网络发展状况统计报告[R/OL].[2012-01-16]. http://www.cnnic.cn. (CNNIC. The 29th China Internet Network Development State Statistic Report[R/OL]. [2012-01-16]. http://www.cnnic.cn.)

[2] 王芳, 王俊平.移动政务服务模式及其SWOT分析[J]. 图书情报工作, 2011,55(3): 125-126. (Wang Fang, Wang Junping. Service Patterns of M-government and Its SWOT Analysis [J]. Library and Information Service, 2011,55(3): 125-126.)

[3] 刘淑华, 詹华, 袁千里,等.移动政务与中国城市治理[J]. 电子政务, 2011(6): 6-7. (Liu Shuhua, Zhan Hua, Yuan Qianli, et al. Mobile E-Government and City Governance in China[J]. E-Government, 2011(6): 6-7.)

[4] 陈苏.城市移动电子税务推送式服务研究[D].武汉: 华中科技大学, 2010. (Chen Su. A Study of Push Service Based on City’s Mobile E-Taxation[D]. Wuhan: Huazhong University of Science and Technology, 2010.)

[5] 代蕾, 徐博艺.移动电子政务的公众持续使用行为研究[J]. 情报杂志, 2011,30(1):186-189. (Dai Lei, Xu Boyi. A Study on Users’ Continuance Usage Model of the Mobile E-Government [J]. Journal of Intelligence,2011,30(1): 186-189.)

[6] Davis F D. Perceived Usefulness, Perceived Case of Use, and User Acceptance of Information Technology [J]. MIS Quarterly, 1989, 13(3):318-340.

[7] Lu J, Liu C, Yu C, et al. Determinants of Accepting Wireless Mobile Data Services in China[J].Information & Management, 2008, 45(1):52-64.

[8] Wang Y S. The Adoption of Electronic Tax Filing Systems: An Empirical Study [J]. Government Information Quarterly, 2003, 20(4): 333-352.

[9] 何哲军, 朱茂然, 王洪伟. 企业电子商务采纳与应用关键影响因素实证研究[J]. 计算机工程与应用, 2009, 45(2): 191-196.(He Zhejun, Zhu Maoran, Wang Hongwei. Research on Key Factors Affecting Enterprises’ Adoption and Migration to Internet-based E-commerce [J]. Computer Engineering and Applications, 2009, 45(2): 191-196.)

[10] 赵丽娜, 任利成. 中小型制造企业采纳条码技术的影响因素研究——决策相关者视角[J]. 华东经济管理, 2010,24(2): 124-127.(Zhao Lina, Ren Licheng. Study of Influencing Factors on Barcord-technique Acceptance Model at the Medium and Small-sized Mechanical Manufacturing Enterprise [J]. East China Economic Management, 2010, 24(2): 124-127.)

[11] Tornatzky L G, Fleischer M, Chakrabarti A K.The Processes of Technological Innovation [M]. Lexington Books, Lexington, MA: D.C. Heath & Company, 1990: 152-175.

[12] CSC. The 14th Annual Survey of IS Management Issues[EB/OL]. [2010-10-22]. http://www.csc.com.

[13] Standish. The Standish Group Report Chaos[EB/OL]. [2010-07-01]. http://standishgroup.com.

[14] 刘细文, 金学慧. 基于TOE框架的企业竞争情报系统采纳影响因素研究[J]. 图书情报工作, 2011, 55(6): 70-74. (Liu Xiwen, Jin Xuehui. Research on Factors Affecting Enterprise CIS Adoption Based on TOE[J]. Library and Information Service, 2011, 55(6): 70-74.)

[15] 王文涛.集群企业电子商务采纳影响因素研究[D].杭州: 浙江大学, 2006.(Wang Wentao. The Research on the Electronic Commerce Adoption of Enterprises in Clusters[D].Hangzhou: Zhejiang University, 2006.)

[16] 张秀娟.企业网上纳税系统采纳影响因素的实证研究[D]. 重庆: 重庆大学, 2008.(Zhang Xiujuan. Empirical Study on the Influencing Factors of Online Tax System Adoption in Enterprise [D]. Chongqing: Chongqing University, 2008.)

[17] Gefen D, Straub D. The Relative Importance of Perceived Ease of Use in IS Adoption: A Study of E-Commerce Adoption [J]. Journal of the Association for Information Systems, 2000, 1(8): 1-28.

[18] 鲁耀斌, 徐红梅. 即时通讯服务使用行为的影响因素实证研究[J]. 管理学报, 2006, 3 (5): 614-621. (Lu Yaobin, Xu Hongmei. An Empirical Research on the User’s Behaviors of Instant Message Services [J]. Chinese Journal of Management, 2006, 3(5): 614-621.)

[19] Ramamurthy K, Premkumar G. Determinants and Out Comes of Electronic Data Interchange Diffusion [J]. IEEE Transactions on Engineering Management, 1995, 42(4): 332-351.

[20] Caldeira M M, Ward J M. Using Resource-based Theory to Interpret the Successful Adoption and Use of Information Systems and Technology in Manufacturing Small and Medium-sized Enterprises[J]. European Journal of Information Systems, 2003, 12(2): 127-141.

[21] Thong J Y L. An Integrated Model of Information Systems Adoption in Small Business [J]. Journal of Management Information Systems, 1999, 15(4): 187-214.

[22] Kurnia S, Johnston R B. The Need for a Processual View of Inter-organizational Systems Adoption [J]. Journal of Strategic Information Systems, 2000,9(4):295-319.

[23] Kwon T H, Zmud R W. Unifying the Fragmented Models of Information Systems Implementation[OL]. [2011-08-12]. http://dl.acm.org/citation.cfm?id=54905.54915.

[24] 叶卫国, 林飞达, 韩水华. 组织采纳移动商务的影响因素分析[R/OL]. [2011-08-11]. http://cpfd.cnki.com.cn/Article/CPFDTOTAL-ZGUH200911011007.htm. (Ye Weiguo, Lin Feida, Han Shuihua. A Framework for Analyzing the Adoption of Mobile Commerce in Organizations [R/OL]. [2011-08-11]. http://cpfd.cnki.com.cn/Article/CPFDTOTAL-ZGUH200911011 007.htm)

[25] Grover V, Goslar M D. The Initiation, Adoption, and Implementation of Telecommunications Technologies in U.S. Organizations[J].Journal of Management Information Systems, 1993,10(1): 141-164.

[26] Iacovou C L, Benbasat I, Dexter A S. Electronic Data Interchange and Small Organizations: Adoption and Impact of Technology[J]. MIS Quarterly, 1995, 19(4): 465-485.
[1] 王玲,代前进,吴晓隽. 基于预警平台大数据的事件旅游客流时空分布研究*[J]. 数据分析与知识发现, 2018, 2(8): 31-40.
[2] 王婷婷,王宇,秦琳杰. 基于动态主题模型的时间窗口划分研究*[J]. 数据分析与知识发现, 2018, 2(10): 54-64.
[3] 肖学斌,柴艳菊. 论文的相关参数与被引频次的关系研究[J]. 现代图书情报技术, 2016, 32(6): 46-53.
[4] 罗政,李玉纳. 企业价值链协同知识创新影响因素的系统动力学建模与仿真[J]. 现代图书情报技术, 2016, 32(5): 80-90.
[5] 廖海涵, 王曰芬. 社交媒体舆情信息传播效果影响因素研究*——以新浪微博“8.12天津爆炸”事件为例[J]. 数据分析与知识发现, 2016, 32(12): 85-93.
[6] 孟美任, 丁晟春. 在线中文商品评论可信度研究[J]. 现代图书情报技术, 2013, 29(9): 60-66.
[7] 彭希羡, 冯祝斌, 孙霄凌, 朱庆华. 微博用户持续使用意向的理论模型及实证研究[J]. 现代图书情报技术, 2012, (11): 78-85.
[8] 万君, 张祥, 庞培培. 婚恋网站初始信任影响因素模型研究[J]. 现代图书情报技术, 2012, (10): 67-71.
[9] 苏金燕. 我国网络学术信息空间分布影响因素研究——基于空间计量的实证分析[J]. 现代图书情报技术, 2011, 27(5): 62-68.
[10] 甘利人,许应楠. 企业信息系统用户接受行为影响因素研究——以ERP系统为例[J]. 现代图书情报技术, 2009, 3(2): 71-77.
[11] 田辉,曹菲菲,李鹏翔. 竞争情报活动中人际网络应用的理论基础*[J]. 现代图书情报技术, 2007, 2(9): 1-5.
[12] 孙建军,成颖,柯青. TAM与TRA以及TPB的整合研究*[J]. 现代图书情报技术, 2007, 2(8): 40-43.
[13] 徐革,姚卫东,陈浩. 电子资源用户满意度影响因子的多元线性回归分析[J]. 现代图书情报技术, 2007, 2(10): 52-56.
[14] 黄亚明,李国胜 . 面向Web文本语义挖掘的SKR/MetaMap输出概念共现分析系统的开发尝试[J]. 现代图书情报技术, 2007, 2(1): 72-76.
Viewed
Full text


Abstract

Cited

  Shared   
  Discussed   
版权所有 © 2015 《数据分析与知识发现》编辑部
地址:北京市海淀区中关村北四环西路33号 邮编:100190
电话/传真:(010)82626611-6626,82624938
E-mail:jishu@mail.las.ac.cn