隨著科技快速進步，虛擬實境的概念及產品已越臻成熟，也同時扮演著最新一波科技革命的重要角色。本研究的目的是以整合型科技接受模型(UTAUT)為基礎並結合擴充科技接受模式(Extending TAM)來對於虛擬實境裝置的使用者進行實證性的研究與探討。
透過文獻的蒐集與整理，設計出一份符合使用者對於使用虛擬實境的接受度特性主題量表，量表完成後進行問卷調查，依照本研究結果顯示：影響使用者對於虛擬實境的行為意圖因素可以歸納為兩點，分別是(1)知覺娛樂性(2)預期付出 ，在不同的人口統計變數如性別、年齡、經驗及自願性條件下使用者對於歸納出的不同因素重視程度各有所差異。在這兩個構面底下，差異分析指出性別對「知覺娛樂性」及「預期付出」皆有顯著的影響，兩者均是男性比女性顯著；年齡只對這「知覺娛樂性」構面有顯著的差異，其中36歲以上使用者重視虛擬實境娛樂程度大於36歲以下年紀使用者；又不同的使用經驗會對「預期付出」產生顯著的影響，預期付出認知愈高者，其行為意圖頻率愈低。另外，自願性皆對這兩個構面沒有產生顯著性的差異。最後，依據實證結果，本研究提出管理理論上之解釋及實務上之建議。

With the rapid development of the new technology. Virtual reality plays an important role among the emerging high-tech products. The purpose of this study is to explore the behavioral intention of the Virtual reality user from the model of the Unified Theory of Acceptance and Use of Technology (UTAUT).
This study designed a questionnaire that regarded with the degree of the acceptance of Virtual reality according to the review of the literatures. After the research, this study indicates that there are two components that influenced the degree of behavioral intention of Virtual reality include perceived playfulness and effort expectancy. Different factors under different demography significantly such as gender, age, experience and voluntariness of use influence the intention of the user. Related to these two components, this study first indicates that gender has a significant influence in the expectation of the perceived playfulness and effort expectancy, and the result shows that male is more significant than female. Second, age only has significant influence in the expectation of perceived playfulness, which shows that user over 36 years old are more likely to show their behavioral intention under playful situation. Third, different experience level has significant influence in the component of effort expectancy, especially the user who has experience is more significant than the user does not have use experience. Forth, different voluntariness of use have no different significant influence among these two components.

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