社群商務以顧客為中心，注重企業與顧客的關係以及服務的傳遞，並藉由整合 兩者的資源與能力來共創價值。本研究以服務導向邏輯為基礎（Vargo and Lusch, 2004），以Callaway and Dobrzykowski（2009）提出的五個構面：新的服務機會、產 品使用時間、顧客角色、資訊與目標的結盟、角色重新組合，來探討影響使用者接 受社群商務之因素。以Facebook、Twitter、Plurk 等社群網站的社群商務作為研究對 象，透過問卷調查法收集有效樣本共457 份，研究結果顯示：知覺玩興、知覺行為控 制、功能性服務品質，涉入程度、互惠規範、信任和人際影響等變數皆確實對使用者 對於社群商務的接受意圖有顯著影響。

The increased popularity of social media has led to a new type of business model, social commerce. Social commerce is a concept of merging online shopping and social networking. Social commerce has changed the way that a business provided products and services, and it has also improved the interaction between users and business to integrate their resources and skills for co-creating value. However, previous research neglects the understanding of user acceptance of social commerce. This study is to identify the factors that determine user acceptance of social commerce from the five dimensions of service dominant logic (Callaway and Dobrzykowski, 2009)(i.e. new opportunities, lifetime use, role of the customer, information and goal alignment, and actor re-combinations). A survey of social commerce users from Facebook, Twitter, and Plurk in Taiwan was conducted. Four hundred and fifty-seven usable responses were collected. The analytical results indicated that perceived playfulness, perceived behavior control, functionality service quality, involvement, norm of reciprocity, trust, Personal Influence are critical factors to significantly affect user acceptance of social commerce. Implications for academics and practitioners are also provided.