整合數據與雲端運算的數據分析功能是新一代的 PoS 系統所發展出的進階功能，將成為餐飲產業進步的動力。然而，並不是所有餐廳經理都能理解 PoS 系統在數據分析上的價值，如何讓餐廳經理意識到數據分析能力的重要性進而使用，以發揮新一代 PoS 系統的潛力，是ㄧ值得深度理解的現象。本研究以意會理論為中心，以開放式問題探索餐廳經理對 PoS 系統之系統意會，以及餐廳經理之系統意會與進階使用行為的關係。此外，亦引用目標導向理論與過去經驗來了解餐廳經理對 PoS 系統之意會的影響。本研究以半結構式問卷，針對 iCHEF 資廚管理顧問公司之客戶進行問卷發放，共取得 90 份有效問卷，並採用層級迴歸方程式進行分析。實證結果發現，餐廳經理對 PoS 系統普遍存有促進效率型意會、分析與策略型兩種意會 ; 持促進效率型意會者會負向的影響進階使用行為，而持分析與策略型意會者則會正向的影響進階使用行為。此外，本研究亦發現目標導向確實是影響餐廳經理之意會的重要因素：持學習-趨近目標導向之餐廳經理對 PoS 系統之意會趨於全面，既是促進營運效率的工具，也是提供營業分析與策略的分析師 ; 持學習-趨避目標導向之餐廳經理因為更在意自己所缺乏的知識，因此更專注於 PoS 系統的新能力，傾向持有分析與策略型意會 ; 持表現-趨近目標導向的餐廳經理較缺乏以學習興趣為動機的深度思考、探索與創造的本能，難理解 PoS 在數據分析上的價值，因此容易傾向把系統意會為促進效率的工具。表現-趨避目標導向之餐廳經理缺乏對系統之自主解釋，與兩種意會皆無顯著關係。而餐廳經理過去使用其他 PoS 系統的經驗對目標導向與系統意會的關係並不具有調節效果。本研究亦於文末依據實證結果，針對 PoS 系統的開發組織提供如何調整產品與市場的實務建議，以及提出數則在資訊系統領域中應用意會理論之限制。

The new generation of Point of Sales (PoS) system, which integrate the ability of cloud-computing and data analysis as an advanced ability, will lead to an evolution of restaurant industry. However, not every restaurant manager realize the value and the importance of data analysis. To exploit the potential of new generation of PoS system, how to make managers understand the value of data analysis and using it become an issue worth understanding. Based on Sense-making theory, the present research adopted open-ended questionnaire to discover restaurant managers’ sense-making toward PoS system, and clarified the relationship between sense-making and the sequent extended usage behavior. Goal Orientation Theory and Prior Experience were also introduced as antecedents of system sense-making. A semi-structured questionnaire were distributed to the clients of iCHEF, which is the largest PoS system company in Taiwan, and 90 valid responses were collected. According to the qualitative materials from restaurant managers, two type of PoS system sense-making were discovered: sense-making of facilitating operations and business analytics. Using hierarchical regression model as major analytical tool, the results show that operation-facilitating sense-making has a negative effect on extended usage, and business analytics sense-making has a positive effect on extended usage. As for the antecedents of sense-making, mastery-approach goal orientation has a positive effects on both operation-facilitating and business analytics sense-making. With more focus on the lack of knowledge, managers with higher mastery-avoidance goal orientation intend to have higher business analytics sense-making. Due to the lack of intrinsic motivations to discover, create, and learn, mangers’ with higher performance-approach goal orientation tended to see PoS system as tool to facilitate operation, hence have a positive effect on operation-facilitating sense-making. There is no significant relationship between performance-avoidance goal orientation and two type of sense-making. And manager’s prior experience of using PoS system has no moderating effect among the relationship between goal orientation and system sense-making. Managerial Implication and the limitation of applying sense-making theory in information system research were also discussed in this research.

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網路
Deloitte 勤業眾信（2017）消費升級下的餐飲業轉型之路。民106年10月26日，取自：https://www2.deloitte.com/tw/tc/pages/consumer-business/articles/catering-industry-transformation.html
經濟部統計處中華民國2013至2017餐飲業營業總與年增率（最後瀏覽日期107/4/18）http://dmz9.moea.gov.tw/gmweb/investigate/InvestigateEA.aspx