企業資源規劃(Enterprise Resource Planning, ERP)應用於企業日益普及，企業為了要維持ERP的營運效益與導入後的議題，陸續採用企業資訊系統(Enterprise Information System, EIS)來協助，成為了大多數企業流程關鍵架構，隨著EIS對於企業的重要性日益提升，EIS從在職工作訓練移轉至高等教育學習，期望學校能培育具備一定素質的理論與實務結合的專業人才，回應企業需求。
然而本研究發現學生在學習EIS時，面臨許多學習的挑戰與障礙，導致學習成效不如預期，回顧歷年EIS相關文獻，大多以科技觀點來探討EIS學習，而在EIS中，不只是只有科技因素，可能涉及其他不同面向的學習影響因素，應著重於EIS的學習活動因素，且會在過程中EIS學習態度可能中介學習影響因素與EIS學習成效;因此，本研究採用活動理論來歸納EIS學習活動當中的學習影響因素，並採用學者Biggs學習3P模式來檢驗EIS學習影響因素對於EIS學習態度的影響，進而預測EIS學習成效與EIS學習態度的中介效果。
本研究對象為曾修習EIS課程的學生，回收樣本121份，有效問卷樣本共107份，採用IBM SPSS for Windows 22.0 與SmartPLS 2.0等工具進行資料分析，研究結果發現可分為兩個層面的探討，在活動理論方面，理解現今EIS的學習活動情況內容因素與學生因素為EIS主要學習影響因素;而在3P學習模式方面，發現知覺易用性、課程內容、過去經驗與學習態度有所關連，而課程品質、情境涉入程度，與EIS學習成效之間形成2條中介路徑，顯示EIS學習態度的中介效果在EIS學習活動過程中有其重要性。
本研究之貢獻能夠縮短EIS教育議題缺口，發現EIS學習影響因素以及EIS學習態度的中介效果，並能提供教育工作者相關課程設計與實施建議，也能夠提供產業界制定合適的銜接在職培訓設計課程。

Enterprise Resource Planning (ERP) has gained popularity among the firms to improve operational efficacy in the world.In order to maintain ERP operation benefit, more and more firms have adopted Enterprise Information System (EIS) as critical workflow framework to support business activitiy in succession. With firms adopt EIS is rising, EIS education is from on-job training moved to high education Area. Practitioners hope graduation have equipped with EIS skills to response firms’ need.
However, this study found that students faced a lot of challanges and obstacles when they study EIS and leading to learning performance as unexpected.Reviewing EIS literatures found that EIS education issues was rarely discussed and researched EIS from technology perspective.Therefore, this study used activity theory to collect learning factors, and used Presage-Process-Product (3P) model to examine learning factor effect and to predict the medium effect of learning attitude and learning performance.
This study focus on students who have studied EIS course as research subjects, data analysis is conducted via IBM SPSS for Windows 22.0 and Smart PLS 2.0 statistical analysis, with 107 valid questionnaires returned from Google Questionnaire. This study concludes three main results with EIS learning factor, including: (1) Prior Experiences, Percieved Ease of Use, Course Content, Course Quality, and Siutational Involvement is positively related to Attitudes toward EIS learning. (2) Attitudes toward EIS learning is positively affects the EIS Learning Performance. (3)Attitude toward EIS learning is mediator of Course Quaulity, Situational Involvement and EIS Learning Performance. Implications and practical suggests are also provided.

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