雲端ERP帶給企業的優勢已超越傳統ERP的限制，但ERP對企業而言，不只是企業資源計畫工具而已，已成為各核心業務的結締組織，在評估轉換ERP時考量層面更為複雜。
本研究整合了科技接受度、理性行為理論和感知風險，調查中小企業從傳統ERP轉換雲端ERP意願的因素探討。本研究探討問題有三，(1)轉換前置因素為何?(2)當轉換成本較低效益較高是否會影響其轉換的意願?(3)商業夥伴的意見是否影響其轉換意願?研究對象為已使用ERP系統的企業管理者，共回收252份問卷。本研究以結構方程式模型進行假說驗證。結果顯示雲端ERP的可用性、認知風險、主觀因素對轉換意願有顯著的正向影響，而學習成本則是負向影響。本研究結果提供雲端ERP系統商對系統功能的實質建議及企業轉換雲端ERP的評估面向。

The advantages brought by cloud ERP to enterprises have gone beyond the limi-tations of traditional ERP. For enterprises, cloud ERP is not only an enterprise re-source planning tool, but also a connective organization of core businesses. Therefore, it is more complex to consider when evaluating and converting ERP.
This study integrates technology acceptance, rational behavior theory, and per-ceived risk to investigate the factors of switching intention from traditional ERP to cloud ERP in small and medium-sized enterprises. This study explores three ques-tions. (1) What are the antecedents of conversion? (2) Will it affect their willingness to switch when switching costs are lower or benefits are higher? (3) Will the opinions of business partners affect their willingness to switch? The subjects of the study are business managers who have used the ERP system. A total of 252 questionnaires were collected. In this study, the structural equation model is used to verify the hypothesis. The results showed that the availability of cloud ERP, perceived risks, and subjective factors had a significant positive impact on switching intention, while the learning cost had a negative impact. The results of this study provide cloud ERP system vendors with substantial suggestions on system functions and evaluation aspects for enterpris-es to transform cloud ERP.

Armbrust, M., Fox, A., Griffith, R., Joseph, A. D., Katz, R., Konwinski, A., Lee, G., Patterson, D., Rabkin, A., Stoica, I., & Zaharia, M. （2010）. A view of cloud computing. Communications of the ACM, 53（4）, 50-58. https://doi.org/10.1145/1721654.1721672

Bauer, R. A. （1960）. Consumer behavior as risk taking. Chicago, IL, 384-398. https://books.google.com.tw/books?hl=zh-TW&lr=&id=HLuo1sawoAYC&oi=fnd&pg=PA13&dq=Bauer+Consumer+behavior+as+risk+taking+journal&ots=IfjxbU8y_x&sig=rQIOw9MqX50QYu758WTGaXCVOuo&redir_esc=y#v=onepage&q=Bauer%20Consumer%20behavior%20as%20risk%20taking%20journal&f=false

Burnham, T. A., Frels, J. K., & Mahajan, V. （2003）. Consumer switching costs: a typology, antecedents, and consequences. Journal of the Academy of marketing Science, 31（2）, 109-126.

Christy Bahn. （2015）. IEEE 41062-2019-2015 - ISO/IEC/IEEE Standard for Software engineering — Recommended practice for software acquisition. 2021（Jan 3rd）. https://standards-ieee-org.ezproxy.lib.ntust.edu.tw/standard/41062-2019-2015.html

Cox, D. F. （1967）. Risk handling in consumer behavior: An intensive study of two cases. Risk taking and information handling in consumer behavior, 34-81. https://www.jstor.org/stable/3150375?seq=1#metadata_info_tab_contents

David, R., Ngulube, P. & Dube, A., . （2013）. A cost-benefit analysis of document management strategies used at a financial institution in Zimbabwe: A case study. SA Journal of Information Management 15（2）, Art., #540, 10.

Davis, F. （1986, 01/01）. A Technology Acceptance Model for Empirically Testing New End-User Information Systems.  
Davis, F. D. （1989）. Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Q., 13, 319-340.

Doyle, J. （1999）. Rational decision making. MIT encyclopedia of the cognitive sciences, 701-703.

Fishbein, M., & Ajzen, I. （1975）. Belief, attitude, intention, and behavior: An introduction to theory and research.

Forsythe, S. M., & Shi, B. （2003）. Consumer patronage and risk perceptions in Internet shopping. Journal of Business research, 56（11）, 867-875.

Gartner. IT Glossary, Cloud Computing. Retrieved Feb 16th from https://www.gartner.com/en/information-technology/glossary/cloud-computing

IDC. （2020）. 2020亞太地區中小企業數位成熟度研究. CISCO. https://www.cisco.com/c/dam/global/zh_tw/solutions/small-business/digitalmaturity/cisco-smb-digital-maturity-ebook.pdf

Jacoby, J., & Kaplan, L. （1972, 01/01）. The Components Of Perceived Risk. Advances in Consumer Research, 3.

LaCaille, L. （2013）. Theory of Reasoned Action. In M. D. Gellman & J. R. Turner （Eds.）, Encyclopedia of Behavioral Medicine （pp. 1964-1967）. Springer New York. https://doi.org/10.1007/978-1-4419-1005-9_1619

McFarland, D. J., & Hamilton, D. （2006, 2006/05/01/）. Adding contextual specificity to the technology acceptance model. Computers in Human Behavior, 22（3）, 427-447. https://doi.org/https://doi.org/10.1016/j.chb.2004.09.009

Mishan, E. J., & Quah, E. （2020）. Cost-benefit analysis. Routledge.

Miyazaki, A. D., & Fernandez, A. （2000）. Internet Privacy and Security: An Examination of Online Retailer Disclosures. Journal of Public Policy & Marketing, 19（1）, 54-61. https://doi.org/10.1509/jppm.19.1.54.16942

NIST. （2011）. The NIST Definition of Cloud Computing. https://nvlpubs.nist.gov/nistpubs/Legacy/SP/nistspecialpublication800-145.pdf

Suhas Bhat, Jon-Michael C. Brook, Begum Calguner, Tal Eliyahu, Alex Getzin, Vic Hargrave, Ebudo Osime, Michael Roza, John Yeoh, & Nabeel Yousif. （2020, Sep 23th）. Top Threats to Cloud Computing: Egregious Eleven Deep Dive. Cloud Security Alliance，CSA. Retrieved Feb 14th from https://cloudsecurityalliance.org/artifacts/top-threats-egregious-11-deep-dive

Tony Kontzer, A. B. （2020）. Cloud ERP vs. on-premises ERP: 10 key differences. TechTarget. Retrieved Jan 3rd from https://searcherp.techtarget.com/feature/The-differences-between-on-premises-and-cloud-ERP-software?_gl=1*19gqjnh*_ga*MTg1Njk4ODE1MS4xNjE3NTMyNDg2*_ga_RRBYR9CGB9*MTYxNzUzNjU2NS4yLjEuMTYxNzUzNzY0MC4w&_ga=2.115131975.1762508864.1617532486-1856988151.1617532486

Trend Labs趨勢科技全球技術支援與研發中心. （2019, Dec 19th）. 何謂雲端以及雲端用途. Retrieved Jan 5th from https://blog.trendmicro.com.tw/?p=62453

Voas, J., & Zhang, J. （2009, 05/01）. Cloud Computing: New Wine or Just a New Bottle? IT Professional, 11, 15-17. https://doi.org/10.1109/MITP.2009.23

王健全等撰稿. （2020）. 2020年中小企業白皮書. https://book.moeasmea.gov.tw/book/doc_detail.jsp?pub_SerialNo=2020A01653&click=2020A01653#

朱斌妤, 黃仟文, & 翁少白. 以科技接受模式探討即時交通資訊系統之使用意願. 10（1）, 173-200. Retrieved 2008-03, from http://nccur.lib.nccu.edu.tw/handle/140.119/60672

林珍季, & 林佳姿. （2001）. 臺灣企業邁向國際化之企業資源規劃研究. 遠東學報, 第十九期.

胥傳沛, & 黃筑吟. （2020）. 雲端ERP的使用族群與特色介紹. 勤業眾信管理顧問（股）公司. Retrieved Jan，3rd from https://www2.deloitte.com/tw/tc/pages/strategy-operations/articles/cloud-erp-introduction.html