近年來因為全球暖化，成為各國關注議題，友善環境消費(綠色消費)也逐漸受到各國政府和人民重視，即使這些消費者關注了這些環保議題，卻並不代表著能夠將想法轉換成實際作為，在新能源車購買意圖上有許多研究透過計畫行為理論去找出影響消費者的因素，當消費者在進行選購這些友善環境之新能源車時，會受到對環境友善態度、主觀規範和知覺行為控制所影響。計畫行為理論也在綠色購買意圖研究中，扮演著重要的角色。
儘管本身對友善環境有相關知覺，但在實際選購時卻往往選購了非綠色產品，在許多研究中證實了中立化技巧會影響消費者進行購買綠色產品之意圖，這種友善環境態度與最終消費行為之間的落差，確實存在其他因素，消費者透過本身態度外，可能有其他因素影響其意圖，因此本研究整合了中立化理論、計畫行為理論來探討消費者在選購友善環境之電動機車意圖。
本研究透過整合中立化理論和計畫行為理論為本模型架構，最後再發展出模型，本研究以情境法進行模擬，讓受測者能夠將自己投射到角色裡，讓受測者有更高的意願做出與實際行為意圖相符之判斷，使問卷的有效性提高，並且使用偏最小平方法進行分析，PLS是結合主成分分析與多元回歸分析，不但較符合實務上之型態，也更能滿足量化研究的需求。
研究結果顯示，中立化技巧的出現確實對於消費者選購電動機車產生顯著的負向影響，過去研究著重在消費者的正向認知，其結果多半顯示，消費者的正向構念會對綠色產品選購意圖顯著的正向影響，卻鮮少探討道德黑暗面這塊，這領域就是造成消費者行為和意圖間不一致關鍵因素，也就是我們所謂的”認知失調”，研究證實，中立化技巧的出現，對於消費者在進行電動機車之選擇時，會造成負向的顯著影響。

In recent years, global warming has become a topic of concern to all countries. Friendly environmental consumption (green consumption) has gradually been valued by governments and people. Even if these consumers pay attention to these environmental issues, it does not mean that they can turn ideas into actual ones. In the field of transportation, countries are also promoting new energy vehicles. In the past, there have been many studies on the purchase intention of new energy vehicles. Consumers are affected by environmentally friendly attitudes, subjective norms and perceived behavior when purchasing new energy vehicles. In the field of green consumption, although consumers are aware of the need to have a friendly environment, they often still purchase non-green products during actual purchases. In many studies, it has been confirmed that neutralization techniques will affect consumers' intention to purchase green products.
There are other factors in the gap between this friendly environmental attitude and the final consumer consumption behavior. Consumers may have other factors affecting their intentions to purchase through their own attitudes. Therefore, this study integrates the theory of neutralization and the theory of planning behavior to explore consumers’ intention of buying electric scooters.
This study finds similarities to the study of neutralization techniques in other fields. In the results of this study, it was found that consumers are subject to neutralization techniques that play a key role in the behavioral intention of not purchasing an electric scooters . Consumers will use neutralization techniques to justify their failure to buy an electric car.

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