2020年後台灣行動支付與電子支付產業已開始進入高速成長的階段，至2021年3月為台灣使用行動支付的交易額突破新台幣5032億元，創下歷史新高。未來行動支付在台灣會更加普及，業者所面臨的競爭將更為激烈，因此本研究將針對台灣消費者對不同行動支付品牌的採用進行研究。
本研究將採用Sheth, Newman, and Gross (1991)所提出的消費價值理論(Consumption Value Theory)針對兼具行動支付及電子支付的兩大支付龍頭Line Pay及街口支付進行探討，並以信任為調節變數，研究台灣的兩大行動支付品牌，提供消費者的消費價值以及是否有所差異，且消費者在獲得消費價值後，對其使用意圖之影響。
本研究透過網路問卷，分別針對Line Pay及街口支付的使用者個別投放網路問卷。共回收了街口支付429份問卷、Line Pay351份問卷。分析結果顯示，街口支付及Line Pay樣本中「功能性價值」、「情緒性價值」、「情境性價值」與「使用意圖」的關係皆為顯著正向影響；然而分析也顯示，街口支付及Line Pay樣本中「社會性價值」與「使用意圖」的關係皆不顯著；另外，街口支付樣本中「認知性價值」與「使用意圖」的關係為顯著正向影響；Line Pay樣本中並沒有顯著影響。在調節效果的分析中顯示，街口支付樣本中「信任」在「功能性價值」、「使用意圖」間不具有顯著調節效果；Line Pay樣本中卻具有顯著調節效果；而街口支付及Line Pay樣本中，「信任」在「情緒性價值」、「使用意圖」間具有顯著調節效果；另外，街口支付樣本中「信任」在「認知性價值」、「使用意圖」間不具有顯著調節效果；分析亦顯示，街口支付樣本中「信任」在「情境性價值」、「使用意圖」間不具有顯著調節效果；Line Pay樣本中卻具有顯著調節效果。

Since 2020, Taiwan's mobile payment and electronic payment industry has begun to enter a stage of rapid growth. Thus, this study will use the Consumption Value Theory to discuss the two major mobile payment leaders, Line Pay and JKO Pay, which combine mobile payment and electronic payment. To study the two major mobile payment brands in Taiwan, provide consumers with the consumption value and whether there is any difference, and the influence of consumers on their use intentions after obtaining the consumption value.
The results are as follow:
1. For both JKO Pay and Line Pay users, Functional Value, Emotional Value, and Conditional Value has significant effect on using intention.
2. For both JKO Pay and Line Pay users, Social Value has no significant effect on using intention.
3. For JKO Pay users, Epistemic Value has significant effect on using intention. For Line Pay users, Epistemic Value has no significant effect on using intention.
4. For JKO Pay users, Trust has no significant moderation effect between Functional Value and Using Intention. But for Line Pay users, it has.
5. For both JKO Pay and Line Pay users, Trust has significant moderation effect between Emotional Value and Using Intention.
6. For JKO Pay users, Trust has significant moderation effect between Epistemic Value and Using Intention.
7. For JKO Pay users, Trust has no significant moderation effect between Conditional Value and Using Intention. But for Line Pay users, it has.

網路資料

國家發展委員會（2018）https://reurl.cc/2ZLlEr
資策會－未來流通（2021） https://www.mirai.com.tw/taiwan-e-payment-industry-map/

中文文獻

李勇輝, 黃靖文, & 邱怡嘉. (2016). 以消費價值理論與理性行為理論探討 Instagram 使用者實際行為之研究. 管理研究學報, 16(2), 31-57.

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