本研究旨在確定台灣企業決策者抵制線上論壇的主要因素，作為會議產業未來如何有效地展開線上線下雙向並行的活動參考。本研究應用創新抵制模型理論 (Ram & Sheth, 1989)以半結構式訪談做質性研究，共訪談16位企業決策者。
研究結果顯示，線上論壇有互動效率不佳、附加價值（旅遊獎勵和生活體驗）的缺失、網路不穩、外部環境干擾具有顯著性抵制，另外在現有規範違背、難以建立人脈也都是抵制因素，同時也受到疫情加劇產生新的創新抵制，如社會價值、飲食社交、論壇來源、隱私憂慮，台灣中小企業(SME)的決策者不完全都對線上論壇有絕對性的接受，決策者將認識、信任的經驗建⽴在既有的⾯對⾯經驗上，⽤經驗判斷如何建⽴和維護關係，是線上論壇⼀開始最難突破的障礙。但是⼀但建⽴關係，則會被善⽤此創新，但長期使用後也會受到享樂和情感價值的抵制。會議產業勢必要⾛向實體與線上混合論壇，原因在於在疫情之後，決策者對於線上論壇的功能性障礙會逐漸減少，決策者日後會以利益最大化來參與線上、線下商務論壇。人類倚賴虛擬移動所造成的具身障礙與社交障礙抵制，這兩項證據可以理解當使用者被創新長期控制後，會引發的抵制。
本研究將藉由線上論壇滿足國內專業會議組織者PCO(Professional Conference Organizer)加入新的服務形式，來滿足業者需求，也讓國際PCO能了解台灣參與線上論壇的文化和決策者的價值需求，又可降低商務流動和減少碳排量，實踐全球綠化工作，讓整體會議產業邁向永續性轉型的政策方針。

The purpose of the study was to determine the main factors that the decision-makers of Taiwan enterprises resist the participation in virtual events. The study findings may serve as a reference to organizing the physical and the virtual event in a parallel way for event industry. The approach used in this study was referred to as the theory of innovation resistance model (Ram & Sheth, 1989). The semi-structured interview in qualitative research was adopted to collect the data with 16 decision-makers of Taiwan enterprises.
The results significantly revealed that the ineffective communication, lack of added value (travel rewards and life experience), instability of the Internet, and external interference had significant resistance to virtual events for interviewees. And the way against existing regulation and the difficulties in building the connections were also part of the factors. Meanwhile, new innovation resistances, such as social value, social dining, source of events, and personal data breach, were resulted from the pandemic outbreak.
Not all decision-makers of Taiwanese small and medium-sized enterprises (SMEs) accepted the virtual events absolutely. The accumulation of business connections and trust relationships of decision-makers were based on the face-to-face experience. They used the experience to determine how to build and maintain the relationship. And it became the most difficult obstacle for virtual events to overcome at the beginning. However, once the business connection via virtual event was built, the decision-makers can make good use of this innovation. But the virtual events will also be resisted by pleasure and emotional value over a long period of time.
The future of the event Industry will be toward the combination of a physical and a virtual event (Hybrid model), because the functional barriers of virtual events for decision-makers will gradually decrease, and they will participate in online and offline business forums to maximize their benefits in the future. The resistance of physical barriers and social barriers resulted from virtual mobility that people rely on, can be treated as two shreds of evidence that users will trigger resistance when they are controlled by innovation for a long time.
The findings of the study have also led to the application of virtual events that domestic professional conference organizers(PCOs) can increase new services to meet the needs of industry players. It will also help international PCOs understand the culture of virtual event participation in Taiwan, the needs of decision-makers, the reduction of business mobility and carbon emissions. With the implementation of global greenization, the entire event industry can be part of the sustainable transformation.

目錄
論⽂審定書 i
中文摘要 ii
英文摘要 iii
目錄 v
圖目錄 vii
表目錄 viii
第一章緒論 1
第一節研究背景與動機 1
第二節研究目的與問題 4
第二章理論與文獻探討 5
第一節線上論壇 5
第二節創新抵制理論 13
第三節線上論壇之創新抵制 25
第三章研究方法 30
第一節半結構訪談 30
第二節研究範圍與樣本 31
第三節訪談流程 32
第四節訪問綱要 32
第四章資料分析 35
第一節決策者參加線上論壇主要動機 35
第二節決策者對線上論壇抵制之來源因素 36
第五章研究討論 50
第一節B2B決策者如何衡量線上論壇的價值 51
第二節決策者抵制線上論壇的功能性和心理性障礙 51
第三節決策者抵制線上論壇的其他障礙 55
第六章研究結論 62
第一節研究發現 62
第二節研究貢獻 63
第三節研究限制與建議 65
參考文獻 67

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