過去科技接受模式的相關研究，多從有用性、易用性、使用態度與使用行為以及相關延伸變數進行探討。這些研究雖有助於了解使用者對科技商品接受態度與意圖考慮因素，但某種程度上仍無法有效詮釋使用者對新科技商品的使用意圖與行為。故本研究主要目的，在從成本效益的角度，針對使用者轉換態度以及影響因素進行關連性探討。
在樣本回收方面，本研究採問卷調查法，共發放420份問卷，有效回收樣本200份，有效回收率為47.6%。本研究並進一步藉由因素分析、迴歸分析、結構方程式針對研究假設進行驗證。研究結果顯示網站因素對網路商店效益面因素有正向顯著影響，對網路商店的成本面因素則為負向顯著影響。此外，網路商店的移轉效益因素對轉換態度有正向顯著影響，而移轉成本因素則對轉換態度有負向顯著影響。最後，使用者的轉換態度則對轉換意圖有正向顯著影響。

In the studies of Technology Acceptance Model, most prior researches explore the issue from the perceived usefulness, ease of use, attitude toward use, actual use and some extended variables. These researches are helpful for understanding user’s acceptance of new technology and the factors that affect their intension. However, to a certain extent, it can not fully explain the using intension and behavior. Therefore, the primary goal of this research is to discuss the relationship between attitude toward switch and the factors effecting their switch attitude from the cost/benefit perspective.
In sampling collection, the research uses the questionnaire survey. In total, 420 questionnaires were sent out and 200 effective questionnaires were returned with effective recovery rate 47.6%. Factor analysis, regression analysis and SEM are used to examine the hypotheses furthermore. The results of the research show that the factors of website have positive effect on the factors of switch benefit, and have negative effect on the factors of switch cost. In addition, the findings also indicate that the factors of switch benefit in online stores have positive effect on attitude toward switch and the factors of switch cost in online stores have a negative effect on attitude toward switch. Finally, attitude toward switch have significant influence on intension toward switch.

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