會計資訊系統應用於各大學已是必然之趨勢，差別在於自行開發或購買已開發且各大學均可通用之系統。本研究起心動念之因，在於研究生本人對於使用會計資訊系統可提升工作績效之信念，且深知其重要性。故期望透過問卷調查，針對公私立大學有使用過系統之行政(含主管職)人員、教授及學生為施測對象，再以結構方程式(SEM)進行各構面之統計分析、信度及效度分析。然而，會計資訊系統針對大學機構之研究較少著墨，本研究嘗試以「科技任務適配理論」、「期望確認理論」及「交易成本理論」等理論作為大學會計資訊系統模式之建構接受意願關鍵成功因素之探討，並增加「知識分享」作為調節效果。
實際研究分析結果顯示，在不同角色對於會計資訊系統中包含著科技任務適配度、期望確認滿意度及交易成本知識分享度的結合運用，是符合使用者接受意願關鍵成功因素，進而帶動影響使用者工作績效表現。期在大學面對少子化問題時，透過會計資訊系統分析出相關的財務資料，提升與改善管理者作為經營學校時之決策。
It is an inevitable trend for accounting systems to be applied to universities. The difference lies in the self-developed or purchased system that has been developed and can be used by all universities. The motivation for this research is that the graduate student hevself believes that the use of accounting information systems can improve work performance, and understand the importance of it. Therefore, I hope that through questionnaire survey, the administrative personnel (including supervisors), professor and student who have used the system in public and private universities will be the subjects of the test, and the structural equation (SEM) is then used for statistical analysis, reliability and validity analysis of each facet. However, the accounting information system is less focused on the research of university institutions. This research attempts to use the "technological task adaptation theory", "expectation confirmation theory" and "transaction cost theory" as the key to the acceptance of the willingness of the university ’s accounting information system model. Discussion of success factors and increase "knowledge sharing" as a moderating effect.
The actual research and analysis results show that the combination of the adaptation of scientific and technological tasks, the satisfaction of expectation confirmation and the knowledge sharing of transaction costs in the accounting information system in different roles is a key success factor that conforms to the user ’s willingness to accept, which in turn drives the impact of use Work performance. In the face of the problem of declining birth in universities, relevant financial data will be analyzed through the accounting information system to improve and improve the decision-making model of managers when operating schools.
