隨著經濟活動的熱絡，帳單已成為供應商與顧客間透過服務轉移的交易行為中不可或缺的角色。本研究估計，目前國內各帳單發行機構每月需處理的帳單總數量已高達數千萬份，其耗費在帳單處理的金額高達數億元。在實務上，許多供應商已將帳單作為廣告媒體，在帳單上印製商品廣告或夾寄DM，試圖以廣告權利金收入抵銷帳單處理的成本，甚至獲利。
綜觀過去的學術研究，對於不同媒體廣告已有相當著墨，唯獨帳單廣告的研究至今無人涉獵，相關文獻亦付闕如。然而，行銷人員耗費鉅資在帳單上做廣告，但是卻沒有深入探討這些廣告到底有沒有吸引帳單收件人的注意與好感，進而說服他們去購買廣告商品；另一方面，帳單發行機構印刷廣告增加的成本是否能夠得到超額回報，都是必須探究的問題，其關鍵就在於帳單廣告是否有效。
本研究透過實驗法及問卷調查的方式，嘗試了解帳單收件人的瀏覽行為，及其對於帳單廣告的態度、回憶及識別的程度、購買的意願等，藉以衡量帳單廣告的有效性，並探討瀏覽行為對於帳單廣告有效性的影響。研究重要發現如下：
一、從帳單收件人的瀏覽習性，帳單廣告並不具有壽命長的優勢。
二、對帳單廣告本身，或相較於其他平面媒體 (如DM、報章雜誌)及電視媒體廣告，帳單收件人均持較負面的態度；對於帳單廣告產品的購買意願亦偏低。但是年齡越高的收件人對帳單廣告持越正面的廣告態度，購買意願也越高。
三、帳單收件人對帳單廣告的態度越正面，對帳單廣告回憶及識別的程度也越高，購買意願也越高；但回憶及識別的程度並不顯著影響購買意願。
四、帳單廣告的有效性在各個不同的版面並不一致，研究顯示，封套正面及背面是效果較好的廣告版面。
五、封套拆閱位置與回憶及識別並無顯著差異，從封套背面拆閱有最高的程度。
六、瀏覽時間並未顯著影響帳單廣告回憶與識別的程度。
本研究也調查了帳單收件人期望看到的帳單廣告產品種類及購買比例較高的產品，可以提供帳單發行機構及廣告主作為品項刊登決策之參考。

Along with the economic boom, the bill has been playing an indispensable role on service transaction between the supplier and the customer. This research estimates that domestic bill issuing organizations must process more than 50 millions of bills every month totally. Its consumption runs up to several hundred million dollars. In practice, many suppliers have taken the bill an advertising media. They print commercial advertising in the bill and attempt to offset bill processing cost by collecting ad-rate, even make a profit from it.
Most past studies focused on different kind of media advertising, but none studies had reported on bill advertising. However, marketers consumed big money to carry the advertisement in the bill, but nobody find out whether these advertisements actually attracted bill addressee's attention and favorable impression, and then convinced them to purchase the advertising commodity or not. On the other hand, bill issuing organizations did not know whether they obtained reasonable repayment for advertisement printing cost. All the issues must be inquired into, the key point is the effectiveness of bill advertising.
The purpose of this research is using experimentation and questionnaire survey to understand the bill addressee's browsing behavior, as well as measure their attitude, recall and recognition level, purchase intention towards bill advertising; so as to weigh the effectiveness of bill advertising and to discuss the influence browsing behavior regarding the effectiveness. The important discoveries are as follows:
1.Standing on bill addressee's browsing habit, the bill advertising does not have the superiority of long life.
2.To bill advertising itself, or compared with other print media (for example DM, newspapers and magazines) and television advertising, the bill addressee hold the negative attitude. It is also somewhat low regarding the purchase intention towards bill advertising commodities. But the higher aged addressee hold the more positive attitude towards the bill advertising, their purchase intention is also higher in general.
3.The more positive that bill addressee's attitude towards bill advertising, the higher of their recall and the recognition level, as well as their purchase intention. But the recall and recognition level do not significantly affect the purchase intention.
4.The effectiveness of bill advertising is inconsistent in different page layouts. This research reports that envelope frontage and back are more effective advertising page layouts.
5.The difference between positions which envelope's seal is opened does not act significantly on recall and recognition. Opening envelope's seal from its back causes the highest degree of recall and recognition.
6.Browsing time does not significantly affect recall and recognition degree towards bill advertising.
This may also be the first study provides a detailed description of bill addressee's expectation on bill advertising and sold commodities. This description provides bill issuing organizations and advertisers reference materials for decision-making on advertising publication.

英文部份：
1.Aaker, D. A. Managing Brand Equity: Capitalizing on the Value of a Brand Name. New York: Free Press, 1991.
2.Abernethy, A. M., and G. R. Franke. “The Information Content of Advertising: A Meta-Analysis.” Journal of Advertising 25, 2 (1996): 1-17.
3.Anderson, J. R., and G. Bower. “Recognition and Retrieval Processes in Free Recall.” Psychological Review 79, (1972): 97-123.
4.Assael, H. “A Demographic and Psychographic Profile of Heavy Internet Users and Users by Type of Internet Usage.” Journal of Advertising Research, March (2005): 93-123.
5.Bagozzi, R. P., and A. J. Silk. “Recall, Recognition and the Measurement of Memory for Print Advertisements.” Marketing Science 2, spring (1983): 95-134.
6.Bartos, R., and T. Dunn. Advertising and Consumers: New Perspectives. New York: American Association of Advertising Agencies, 1974.
7.Boehlefeld, S. P. “Doing the Right Thing: Ethical Cyberspace Research.” The Information Society 12, 4 (1996): 141-152.
8.Bogart, L. Strategy in Advertising: Matching Media and Message to Markets and motivation, 2nd ed., Lincolnwood, IL: NTC Business Books, 1990.
9.Brown, S. P., and D. M. Stayman. “Antecedents and Consequences of Attitude towards the Ad: A Meta-Analysis,” Journal of Consumer Research 19, June (1992): 34-51.
10.Celsi, R. L., and J. C. Olson. “The Role of Involvement in Attention and Comprehension Processes.” Journal of Consumer 15, (1998): 212-224.
11.Churchill, G. A. Marketing Research: Methodological Foundations, 7th ed., (1999): 100.
12.Danaher, P. J., and G. W. Mullarkey. “Factors Affecting Online Advertising Recall: A Study of Students.” Journal of Advertising Research, September (2003): 252-267.
13.Dubow, J. S. “Point of View: Recall Revisited: Recall Redux.” Journal of Advertising Research 34, 3 (1994): 92-108.
14.Ehrenberg, A. S. C. “Repetitive Advertising and the Consumer.” Journal of Advertising Research 40, 6 (2000): 39-48.
15.Elliott, M. T., and P. S. Speck. “Consumer Perceptions of Advertising Clutter and Its Impact across Various Media.” Journal of Advertising Research, January/February (1998): 29-41.
16.Goldsmith, R. E., and B. A. Lafferty. “Consumer Response to Web Sites and Their Influence on Advertising Effectiveness.” Internet Research 12, 4 (2002): 318-327.
17.Homer, P. M. “The Mediating Role of Attitude toward the Ad: Some Additional Evidence.” Journal of Advertising Research 27, February (1990): 78-86.
18.Khairullah, D. Z., and Z. Y. Khairullah. “Relationships between Acculturation, Attitude toward the Advertisement, and Purchase Intention of Asian-Indian Immigrants.” International Journal of Commerce and Management 9, 3/4 (1999): 46-65.
19.Kotler, P. A Framework for Marketing Management, 2nd ed., New Jersey: Prentice Hall, 2002.
20.Kotler, P., and G. Armstrong. Principles of Marketing, 9th ed., New Jersey: Prentice Hall, 2000.
21.Krugman, D. M., G. C. Cameron, and C. M. White. “Visual Attention to Programming and Commercials.” Journal of Advertising 21, 1 (1995): 1-12.
22.Leigh, J. H., G. M. Zinkhan, and V. Swaminathan. “Dimensional Relationships of Recall and Recognition Measures with Selected Cognitive and Affective Aspects of Print Ads.” Journal of Advertising 35, 1 (2006): 105-122.
23.Lutz, R. J. “Affective and Cognitive Antecedents of Attitude toward the Ad: A Conceptual Framework.” In Alwitt, L. F., and A. A. Mitchell. Psychological Processes and Advertising Effects: Theory, Research and Application, Lawrence Erlbaum Associates, Hillsdale NJ, (1985): 45-63.
24.Machleit, K. A., and R. D. Wilson. “Emotional Feelings and Attitude toward the Advertising: The Roles of Brand Familiarity and Repetition.” Journal of Advertising 17, 3 (1988): 27-35.
25.Mehta, A. “Advertising Attitudes and Advertising Effectiveness.” Journal of Advertising Research, May/June (2000): 67-72.
26.Mehta, A., and S. C. Purvis. “Consumer Response to Print Prescription Drug Advertising.” Journal of Advertising Research, June (2003): 194-206.
27.Newell, S. J., R. E. Goldsmith, and E. J. Banzhaf. “The Effect of Misleading Environmental Claims on Consumer Perceptions of Advertisements.” Journal of Marketing Theory and Practice 6, 2 (1998): 48-60.
28.Norris, C. E., and A. M. Colman. “Context Effects on Recall and Recognition of Magazine Advertisements.” Journal of Advertising 12, 3 (1992): 37-46.
29.Phillips, B. J., and E. F. McQuarie. “The Development, Change, and Transformation of Rhetorical Style in Magazine Advertisements 1954-1999.” Journal of Advertising 31, 4 (2002): 1-13.
30.Pleiss, E. D. “Recognition versus Recall.” Journal of Advertising Research 37, 3 (1994): 75-91.
31.Postma, P. The New Marketing Era. McGraw-Hill, 1999.
32.Ratchford, B. T. “New Insights about the FCB Grid.” Journal of Advertising Research 27, August /September (1987): 24-38.
33.Rogers, J. L. “Consumer Response to Advertising Mail.” Journal of Advertising Research 29, 6 (1989/1990): 18-24.
34.Shimp, T. A. “Attitude toward the Ad as a Mediator of Consumer Brand Choice.” Journal of Advertising 10, 2 (1981): 9-15.
35.Singh, S. and M. Rothschild. “Recognition as a Measure of Learning from Television Commercials.” Journal of Marketing Research 20, 3 (1983): 235-248.
36.Stafford, M. R., E. M. Lippold, and S. C. Todd. “The Contribution of Direct Mail Advertising to Average Weekly Unit Sales.” Journal of Advertising Research, June (2003): 173-179.
37.Swallen, J. “The Link between Viewing Duration and Ad Effectiveness.” Paper presented at the ARF/ESOMAR Worldwide Electronic and Broadcast Audience Research Symposium, Bal Harbour Florida, 2000.
38.Till, B. D., and D. W. Baack. “Recall and Persuasion.” Journal of Advertising 34, 3 (2005): 47-57.
39.Vaughn, R. “How Advertising Works: A Planning Model.” Journal of Advertising Research 20, 5 (1980): 27-33.
40.Weilbacher, W. M. “How Advertising Affects Consumers.” Journal of Advertising Research, June (2003): 230-234.
41.Wells, W. D., and D. Prensky. Consumer Behavior, 5th ed., Johnwiley&Sons, 1996.
中文部份：
1.余肇傑及周兆良，「廣告代言人對廣告效果影響之研究」，傳播管理學刊，第5卷第3期，民93年9月，42-57頁。
2.吳萬益及林清河，「企業研究方法」，台北：華泰圖書出版公司，民90年。
3.許安琪，整合行銷播引論－全球化與在地化行銷大趨勢，學富文化，民90年。
4.陳馥銘，「國內公用事業導入電子帳單呈遞支付服務(EBPP)概況分析及其關鍵成功因素之研究」，國立交通大學經營管理研究所碩士論文，民91年。
5.曾孟蘭，「消費者對行動廣告態度之研究」，國立中山大學傳播管理研究所碩士論文，民91年。
6.鄭伯壎，消費者心理學，台北：大洋出版社，民83年。
7.賴建民，「電子郵件的網路廣告效果－以網路行銷研究法調查」，國立台灣大學商學研究所碩士未出版論文，民88年。
8.羅士杰，「應用灰色理論於電信帳單需求預測模式之研究」，私立大葉大學資訊管理研究所碩士論文，民91年。