近年來，在硬體科技、網路的發展下，手機和平板等行動裝置已具備多元的功能性與便利性，人們所有大大小小事務已從桌機轉往往手機上處理，曾擔任過美國雅虎設計副總Luke Wroblewski在2010提出「Mobile First !」，宣告現今已是行動裝置主導的時代，程式設計師必須以行動裝置為主。行動裝置之設計例如，藉由有用且易用的操作介面、消費者可共同參與的社群方式、各項遊戲化設計等，以求增加使用者對於平台的滿意度。本論文以「記帳行為」與「記帳城市」作為本論文研究主題，並進一步探討以下研究問題：首先，本研究將探討APP遊戲化元素是否影響使用者之內在動機對於APP之滿意度；第二點為探討APP遊戲化元素是否影響使用者之外在動機對於APP之滿意度；最後在於探討任務困難度與使用者內外在動機與滿意度之間是否具調節作用。
本研究回顧國內外相關文獻，建立研究架構及假設，以自我決定理論為基礎探究使用者對於遊戲化APP之滿意度，並根據架構及研究假設設計問卷，共回收348份有效問卷，後續透過SPSS與AMOS軟體進行因素分析、迴歸分析與結構方程模型分析探討使用者之內在動機（娛樂性、新穎性、成就感）與外在動機（社會認同）對滿意度之影響，並以任務困難度作為調節變數。
本研究結論為內在動機變數「娛樂性」、「新穎性」對於滿意度具有顯著正向影響；外在動機變數「社會認同」對於滿意度具有顯著正向影響。任務困難度在外在動機變數「社會認同」與滿意度之間具有顯著正向的調節效果。本研究貢獻為首次將任務困難度作為調節變數，探討任務困難度在使用者之內外在動機與滿意度之間是否具有調節關係，研究結果可作為往後企業或設計師在規劃遊戲化APP時，遊戲化任務之設計依據。

In recent years, with the development of hardware and the Internet, mobile devices such as mobile phones and tablets have made users more convenient. In 2010, Luke Wroblewski, vice president of design at Yahoo, proposed "Mobile First!", declaring that companies should focus on their development on mobile devices for their users. For example, useful interfaces, community, and gamification designs can be integrated into mobile devices to increase users' satisfaction. This research takes "Accounting bookkeeping" and " Fortunecity APP" as the research topics.

This research reviewed relevant literature, established a structure and hypotheses, and explored users' satisfaction with gamified APPs based on self-determination theory. The questionnaire was designed according to the structure and hypotheses, and collected 348 valid questionnaires. All valid questionnaires were conducted factor analysis, structural equation model analysis with SPSS and AMOS software to explore the influence of users' intrinsic motivation (entertainment, novelty, achievement) and extrinsic motivation (social identity) on satisfaction, and moderate role of task difficulty.

The results of this research are that "entertainment" and "novelty" have a significantly positive effect on satisfaction; "social identity" has a significantly positive effect on satisfaction. Task difficulty has a significantly positive moderating effect on "social identity" and satisfaction. The contribution of this research is to take task difficulty into consideration as a moderator and it can be used as the basis for the design of gamified tasks.

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