雲端運算的系統和服務被認為是商業和技術領域的「下一個大事件」。過去雲端運算相關的研究主要多針對組織新技術的採用和接受，卻很少有研究者從企業層級針對系統轉換意願進行實證研究。本研究整合了創新擴散理論和理性行為理論，旨在調查企業從傳統ERP轉換到雲端ERP意願的影響因素。研究對象為已導入ERP系統的企業管理者，共回收有效問卷277份。本研究運用結構方程模型進行假說驗證。結果顯示，雲端ERP系統的相對優勢、相容性、易用性與主觀規範對態度為顯著的正向影響，主觀規範與態度對轉換意願為顯著的正向影響，而知覺風險則是負向影響轉換意願。本研究結果為雲端服務供應商提供了系統功能與組織層面上的實質建議。

Cloud computing systems and services are regarded as “the next big thing” in commercial and technological areas. Although previous studies have focused on the adoption and acceptance of cloud computing technology, few studies have focused on the switching intention to cloud systems. Based on the innovation diffusion theory and the theory of reasoned action, our research model was developed to examine the switching intention from traditional ERP systems to cloud ERP systems. By the data collected from Taiwan, a total of 277 valid questionnaires were collected. We used structural equation modeling to test the eight hypotheses. According to our findings, relative advantage, compatibility, ease of use, and subjective norm has significant effects on attitude. Subjective norm and attitude is positively related to switching intention. Perceived risk is negatively related to switching intention. This research advances the theoretical understanding of how enterprises switch to cloud ERP systems and offers organizational suggestions for cloud suppliers.