隨著消費者在離線與數位環境中越來越常接觸到資訊豐富的訊息，行銷人員需要更有效的方式來設計符合消費者資訊處理偏好的內容。目前的內容策略經常假設消費者會對相同程度的資訊複雜性產生相似反應。然而，在相同的內容複雜性下，消費者處理複雜資訊的意願可能有所不同。因此，本研究探討消費者對階層關係的信念，即權力距離信念（Power Distance Belief, PDB），是否會影響其對內容複雜性的偏好，並進一步檢驗此關係是否可由其從事努力性思考的傾向，即認知需求（Need for Cognition, NFC）所解釋。
為檢驗上述關係，本研究採用單因子組間實驗設計，操弄內容複雜性為高複雜性與低複雜性。參與者被隨機分派至其中一種內容複雜性條件。本研究中的焦點變數為權力距離信念，其代表參與者在接受權力與權威階層差異上的個體差異。本研究共包含兩個獨立研究：研究一聚焦於餐廳菜單描述複雜性，研究二則聚焦於內容呈現格式複雜性。經資料篩選後，共有324份有效樣本用於分析。
研究結果顯示，兩個研究中的內容複雜性操弄皆成功，表示參與者能夠感知內容的複雜程度。此外，權力距離信念與認知需求之間的關係也達顯著。然而，權力距離信念與複雜性偏好之間的關係並未獲得支持。與預期相反，認知需求也未能中介權力距離信念與複雜性偏好之間的直接或間接效果。
因此，本研究結果延伸了權力距離信念、認知需求與消費者資訊處理相關文獻，指出權力距離信念可能與消費者的認知傾向有關，但其本身可能不足以解釋消費者對複雜或非複雜內容的偏好。在實務上，本研究建議餐廳經營者、行銷人員與內容設計者不應假設更複雜的資訊必然會提升消費者偏好。相反地，在設計菜單描述與數位內容格式時，應謹慎平衡資訊豐富性與簡潔性。

As consumers are increasingly exposed to information-rich messages in both offline and digital environments, marketers need better ways to design content that fits consumers' information-processing preferences. Current content strategies often assume that consumers respond similarly to the same level of information complexity. However, under the same complexity of the content, consumers may differ in willingness to process the complexity of information. Thus, this study examined whether consumers' beliefs about hierarchy (PDB) influence their preference for content complexity and whether this relationship is explained by their tendency to engage in effortful thinking (NFC).
To test these relationships, using a one-factor (content complexity: high vs low) between subjects research design. Participants were randomly assigned to one of the content complexity conditions. The focal factor, Power Distance Belief, which represents participants’ individual differences in accepting hierarchical differences in power and authority, has been measured. This research was organized into two separate studies,
Study 1 focused on restaurant menu description complexity, and Study 2 focused on content format complexity. After data screening, a total of 324 valid responses were used for analysis.
The results showed that the manipulation of content complexity was successful in both studies, indicating that participants had perceived the complexity of the content. The relationship between PDB and NFC was also significant. However, the relationship between PDB and preference for complexity was not supported. Contrary to expectations, NFC also did not mediate the direct or indirect effects of PDB and preference for complexity.
Thus, these findings extend to the literature on Power Distance Belief, Need for Cognition, and consumer information processing by showing that PDB may be related to consumers' cognitive tendency, but it may not be sufficient to explain their preference for complex or non-complex content. Practically, the findings suggest that restaurant operators, marketers, and content designers should not assume that more complex information will always increase consumer preference. Instead, they should carefully balance informativeness and simplicity when designing menu descriptions and digital content formats.

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