財務報表資料視覺化對印刷企業管理者決策能力之影響
The Influence of Data Visualization of Financial Statements to Decision Making Capability of Executives in Printing Industry中文摘要
本研究主要以OODA循環理論、計畫行為理論及認知態度理論為研究基礎，探討資料視覺化圖表對於印刷企業管理者在決策行為上所產生的影響。以臺灣四家上櫃印刷公司所公開的財務報表數據為製作視覺化圖表之素材，針對北部地區印刷業管理者為研究對象，其受試者透過對資料視覺化圖表認知了解後，所產生的「態度」及「知覺行為控制」是否會對「行為意圖」產生影響，而「行為意圖」是否會影響「計畫行動」的重要中介變項。研究方法採用量化研究的問卷調查法，以SPSS 25.0和AMOS 24.0進行資料分析，分別進行描述性統計分析、多變量變異數分析、驗證性因素分析及結構方程模型等，藉以瞭解印刷業管理者對採用資料視覺化圖表認知、態度、知覺行為控制、行為意圖及計畫行動等與其決策行為之間的關聯性。研究發現，採用資料視覺化圖表能提升印刷業管理者的決策能力，而管理者的態度是其中的重要因素，對資料視覺化圖表的正面認同度愈高，則會提升行為意圖及後續的計畫行動，並根據結果分析提出建議，以提供各大企業在未來作決策行為之參考。
Abstract
Utilizing the Observe-Orient-Decide-Act loop, Theory of Planned Behavior (TPB), and Attitude Theory as basis, this research aims to explore the impact of data visualization charts for executives in the printing industry on their decision making process. The research first used public financial record of four printing companies listed at over-the-counter market to create visualized charts, then selected printing executives in the Northern Taiwan region as test subjects. After the subjects examined the data visualization charts, the study then explored whether the subjects attitude and perceived behavioral control afterwards will have any impact on its behavioral intention, and the subsequent action plan. The study utilized questionnaire survey based on qualitative research, using SPSS 25.0 and AMOS 24.0 for data analysis to conduct descriptive statistics analysis, MANOVA, confirmatory factor analysis, and structural equation modeling, hoping to understand the relationship between perception, attitude, perceived behavioral control, behavioral intention, and action plan generated by data visualization charts, and the decision making of printing industry executives. The study has found out that utilizing data visualization charts can improve the decision making capabilities of printing industry executives, with executives attitude the key factor in its impact. The higher the positive recognition executive holds towards data visualization chart, the more it enhances the persons behavioral intention and subsequent action plan. The study then provides suggestions based on analyzing the result, to provide future references for enterprises regarding decision making.
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