政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34215
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113392/144379 (79%)
Visitors : 51226733      Online Users : 908
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34215


    Title: 線上拍賣交易控制之研究：Yahoo！與eBay之比較與分析
    Authors: 范詠嵐
    Fan, Yung-Lan
    Contributors: 陳錦烽
    Chen, Jiin-Feng
    范詠嵐
    Fan, Yung-Lan
    Keywords: 線上拍賣
    交易控制
    隱私性
    完整性
    安全性
    Online auction
    transaction controls
    privacy
    integrity
    security
    Date: 2003
    Issue Date: 2009-09-18 09:01:46 (UTC+8)
    Abstract: 近年來，隨著網際網路的普及，電子商務蓬勃發展，線上拍賣蔚為風氣，然而新事業往往帶來新的風險。在電子商務環境下，企業應採行必要的控制，以使線上交易順利安全地完成，並確保客戶的隱私、增加顧客的信賴感，進而提昇企業營運與聲譽。線上拍賣所涉及外部人士相當多，其所提供的個人及競價交易資料相當龐雜。因此，從事線上拍賣之公司執行內部控制時，除考慮其內部環境之控管外，也應考量其對於線上拍賣參與者之影響。

    本研究之目的在於探討線上拍賣環境下的交易控制。根據相關文獻，本研究彙整出一套線上拍賣交易控制實務的評估架構及準則，以國內兩大線上拍賣網站：Yahoo！與eBay為個案，進行比較及分析，並作為設計研究問卷之基礎。其次，本研究利用問卷調查目前參與線上拍賣者以及潛在使用者對於現有線上拍賣交易控制之看法，藉以瞭解填答者對於不同交易控制構面之滿意度及其影響因素。

    經由上述之個案研究及問卷資料統計分析，本研究發現：
    1、 在個案分析及比較方面，就隱私性而言，兩個案網站皆僅提供制式的隱私權政策，使用者無法選擇部分同意，而被迫提供超過其意願之資料或無法禁止第三者使用其資料。在交易完整性方面，兩個網站皆提供相當完整但繁複之政策，但可考慮將所有政策彙整歸類，以便於使用者夠迅速取得必要之資訊。至於交易安全性方面，兩網站可增加對使用者之溝通，讓使用者不但明瞭其自身的義務，亦能瞭解企業對保護整體拍賣系統之承諾。
    2、 就滿意度而言，eBay使用者對於該網站政策之滿意度高於Yahoo！使用者，但Yahoo！使用者對於該網站提供之交易平台之滿意度則高於eBay使用者。
    3、 就問卷統計分析結果而言，拍賣網站使用者最為重視：（1）網站必須足以完善保障其個人資料及隱私權，以及（2）網站足以確保交易之完整性。換言之，使用者擔心其所提供之各項資料考能遭到竊取、盜用或不當使用，並憂慮交易過程中可能發生的詐欺或不公平行為。不過，使用者雖然相當擔心其所面臨的風險，其對於網站相關政策之瞭解，卻不是全面及深入的，並認為此等政策僅有普通的完善度，滿意度也僅略高於普通。
    4、 使用者及潛在使用者對於拍賣交易之整體看法顯著不同，前者較後者傾向肯定線上拍賣，並有較高的願意繼續於線上交易，即使在發現可能遇見交易風險時，也較傾向繼續使用該交易平台。
    5、 問卷發放方式會影響實證結果。本研究問卷同時採用網路發放及現場發放，兩種來源回收的問卷在基本資料上有以下之差異：
    （1） 年齡差異：網路樣本較現場樣本年輕。
    （2） 職業差異：網路樣本多為學生，現場樣本多為實務界人士。
    （3） 交易次數差異：網路樣本較現場樣本有較多次的交易經驗。
    （4） 上網時數差異：網路樣本之上網時數高於現場樣本。

    進一步分析顯示，兩組樣本對於政策之認同、資料安全、政策瞭解度、危害考量及整體滿意度皆有顯著差異。網路填答者對網路政策認同度高，較不擔心資料安全問題，遭遇危害後也較願意繼續使用交易平台，整體滿意度也較佳，但卻不如現場填答者願意瞭解拍賣網站政策。因此，後續研究者似應考量不同問卷發放方式及對象，對於其實證結果可能帶來的影響。
    6、 綜合上述可知，無論就個案比較分析或問卷結果而言，兩個案網站之隱私性、完整性及安全性政策皆未臻完備，仍有進步的空間。換言之，現有使用者及潛在使用者對於目前交易平台所提供之相關政策之雖非不滿意，卻也不甚肯定其完善性。基於隱私性、完整性以及安全性政策之完善程度為顧客選擇交易網站之重要原因，兩網站似應進一步改善其相關政策，以增進顧客對其之信任及滿意度。
    In recent years, with the prevalence of the Internet, electronic commerce becomes a popular form of business. More people are participating in online auctions. However, new business brings new risks. In electronic commerce, organizations must implement necessary controls to secure their online transactions and to protect their customers’ privacy. By gaining the customers’ trust, a corporation can build up its reputation and enhance its businesses. Online auction involves numerous parties and lots of personal and transaction data. Consequently, when designing and implementing its internal controls, an online auction firm should consider not only the control of its internal environment, but also the effects of these controls on the outside parties involved.

    The purpose of this study is to explore the transaction controls for online auction. Based on relevant literature, we developed a set of guidelines for evaluating the transaction controls for online auction. Two famous online-auction sites, Yahoo! and eBay, were compared and analyzed with these guidelines. The results also served as the basis of our research questionnaire, which was used to collect data from both the current online auction participants and the potential users. The survey provided evidence with respect to the respondents’ overall opinion of online auction transaction controls, as well as their levels of satisfaction on different aspects of controls and the factors affecting their satisfaction.

    Our research findings are as follows:

    1. Both Yahoo! and eBay provide standardized privacy policy statements. The users do not have the option for partial agreement. They are often forced to provide extra personal data and can’t prevent the third party’s use of the data. As for transaction integrity, both online-auction sites provide fairly complete and detailed policies. However, finer summarization and classification of these policies is needed to facilitate the users’ access of the information. For transaction security, both websites should improve the communication with their users such that the commitment to secure their online auction systems is well understood.

    2. In general, eBay users are more satisfied with its policy than Yahoo! users. However, Yahoo! users’ level of satisfaction of the transaction platform is higher than that of eBay users.

    3. Based on the survey, the users care most about a website’s ability to protect their personal data and privacy as well as the integrity of online transactions. That is, they are concerned about the possible theft and misuse of their data and the fraud or inequity occurred in the transaction process. However, given the concern on these risks, the users’ understanding of or attempt to understand the related policies is not as thorough or comprehensive as it can be. Their satisfaction with the related policies is only slightly above average.

    4. The overall opinion about online auction is significantly different between the current users and non-users (potential users). The former group has a more positive view on online auction and is more willing to continue their online transactions. Even with the potential transaction risks, they intend to remain on the same transaction platform.

    5. Different ways of distributing research questionnaires may affect the survey results. In this study, we use both on-line survey (through a BBS) and on-site survey. These two groups of respondents have the following differences in profile: (1) the on-line respondents are, on average, younger than the on-site respondents, (2) most of the on-line respondents are students, whereas the on-site respondents are mostly practitioners, (3) the on-line respondents use the on-line auction more frequently, and (4) the on-line respondents spent more time on the Internet.

    Additional analyses indicate that the above two groups differ significantly in the acceptance and understanding of website policies, the concern over data security and risks, as well as their overall satisfaction of the websites. In general, the on-line respondents are more positive toward the websites’ policies, less concerned about data security, willing to accept the potential risks, and more satisfied with the websites’ transaction controls. Therefore, future research should consider the potential effects of different ways of distributing questionnaire on its survey results.

    6. In summary, both online auction websites’ policies on privacy, transaction integrity and transaction security are not as comprehensive or complete as proposed by the relevant literature. Both users and non-users are only moderately satisfied with these policies. Since the completeness of the above policies are determining factors in the users’ choice of transaction platform, both websites should further improve their policies on transaction controls and privacy to enhance their customers’ confidence and satisfaction in using the platforms.
    Reference: 中文部分：
    交通部統計處，2003，際網路使用調查， http://www.motc.gov.tw/index.htm。
    李逸元，2002，企業資訊安全風險管理趨勢介紹，□□□http://140.115.17.126/sysmgr/20021116_slides.pdf。
    李鴻志，2003，電子商務網站消費者信賴程度與採購意願之探討：以農產品網站為例，淡江大學資訊管理研究所碩士論文。
    吳琮璠，1999，淺談電子商務、認證與知識科技，會計研究月刊第168期（11月）：107-116。
    林宏達，2004，Yahoo！奇摩拍賣收費，eBay翻身？e天下40期（4月）：148-149。
    施皇任，2000，電子商務虛擬商店下交易問題研析，淡江大學國際貿易研究所碩士論文。
    洪芳芷，1999，線上拍賣網站市場分析與經營策略之研究，台灣大學資訊管理研究所碩士論文。
    夏安齡，1999，商務與內部控制互動性之研究，台灣大學會計研究所碩士論文。
    陳歷鋒，1999，網際網路拍賣機制之初探研究，台灣大學商學研究所碩士論文。
    陳錦媛，2003，Ecommerce 環境下之內控及內稽---從網際網路電子商務的交易風險談起，中華民國內部稽核師協會 九十二年度年會手冊---提升內部稽核人員價值之挑戰。
    張群，2000，入口網站國際化策略之研究---以Yahoo！為例，中山大學企業管理研究所碩士論文。
    聯合報，2004.1.30，設賣仿品被破獲，媒體捧紅她，橘媽還教他人防仿冒，民視「消費高手」和三立「黃金七秒半」都訪問過她，吳淡如：對觀眾深感抱歉，和橘媽只是單純託售關係，無法替她掛保證。（A3）
    英文部分：
    American Institute of Certified Public Accountants, Inc. and Canadian Institute of Chartered Accountants, Suitable Trust services criteria and illustrations (2003), available at http://www.aicpa.org (accessed March, 2004).
    Coy, P. 2000. Going, going, gone – sucker! Business Week 3673(March)：124-126.
    Dobrzynski, J. 2000. In online auction world, hoaxes aren’t easy to see. New York Times (June):A1.
    Duh, R., K. Jamal, and S. Sunder. 2002. Control and assurance in e-commerce: privacy, integrity, and security at eBay, Taiwan Accounting Review 3 (October)：1-27.
    Etzioni, A. 1999. The Limits of Privacy, New York：Basic Books.
    Grossman, M. 2003. Resoving online disputes. Available at http://www.theiia.org/itaudit/index.cfm?fuseaction=print&fid=537 (assessed October, 2003).
    Hall, J. 1998. Information systems auditing and assurance, South-Western College Publishing.
    Herzberg, H., and Y. Mass. 2004. Relying party credentrial framework. Eelectronic Commerce Research 4：23-40.
    Holzinger, A. 2000. Systems security：It’s more important than ever. available at http://www.theiia.org/itaudit/index.cfm?fuseaction=print&fid=220 (assessed October, 2003).
    Jarvenpaa, S., and E. Tiller. 2001. Online customer privacy：DoubleClick, Amazon, and eCustomers, available at http://btl.bus.utexas.edu/IBM%20Course%20modules/IBMPrivacy10.pdf (accessed January, 2004).
    Klein, S., and R. O’Keefe. 1999. The impact of the web on auctions：some empirical evidence and theoretical considerations. International Journal of Electronic Commerce 3(Spring)：7-20.
    Martin, D. 2000. Risk Assessment When Auditing E-commerce Actions, available at http://www.theiia.org/itaudit (assessed August, 2003).
    Noll, J. 2001. The importance of confidence for success in e-commerce, Working paper, University of Vienna.
    Pathak, J. 2003. Internal audit and e-commerce control , Internal Auditing 18(March /April)：30-34.
    Pathak, J. 2003. A tale of compatible twins! success of e-commerce & information systems /internal Auditors, Working paper, University of Windsor - Odette School of Business.
    Pathak, J. 2003. Security of organizations’ information systems (IS) and the auditor: A schematic study, Working paper, University of Windosr - Odette School of Business.
    Patton, M., and A. Josang. 2004. Technologies for trust in electronic commerce. Electronic Commerce Research 4：9-21.
    Pavlou, P. 2003. Consumer acceptance of electronic commerce：integration trust and risk with the technology acceptance model. International Journal of Electronic Commerce 7(Spring)：101-134.
    Pinker, E., A. Seidmann, and Y. Vakrat. 2001. The design of online auctions：Business issues and current research.Working paper, Simon School, University of Rochester.
    Roth, D. 2000. Fraud’s booming in online auctions, but help is here. Fortune 141 (May)：276.
    Simpson, G. 2000. Don’t take wooden nickels … on eBay? available at http://zdnet.com.com/2100-11-502499.html?legacy=zdnn (assessed August, 2003).
    Simpson, G. 2000. EBay site was raided by rival, FTC says. Wall Street Journal (January )：B6.
    Stafford, M., and B. Stern. 2002. Consumer bidding behavior on internet auction sites. International Journal of Electronic Commerce 7(Fall)：135-150.
    Standifird. S. 2001. Reputation and e-commerce：eBay auctions and the asymmetrical impact of positive and negative ratings. Journal of Management 27：279-295.
    Suh, B., and I. Han. 2003. The impact of customer trust and perception of security control on the acceptance of electronic commerce. International Journal of Electronic Commerce 7(Spring)：135-161.
    Sunder, S. 2002. Management control, expectations, common knowledge, and culture. Journal of Management Accounting Research 14：173-187.
    The Committee of Sponsoring or Ganizations of the Treadway Commission, Internal Control---Integrated Framework：Executive Summary (COSO：1992). available at http://www.coso.org (accessed September, 2003).
    The Institute of Internal Auditors (IIA), Electronic systems assurance and control eSAC Model (2002). available at http://www.theiia.org/easc (accessed October, 2003).
    Turban, E., J. Lee, D. King, and H. Chung. 2000. Electronic commerce---a managerial perspective, Prentice Hall.
    Wurman, P. 2003 .Online auction site management, available at http://csc.ncsu.edu./faculty/wurman/Papers/Wurman-articale.pdf (assessed February, 2004).
    Yu, C., H. Yu, and C. Chou. 2000, The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation. International Journal of Intelligent Systems in Accounting, Finance and Management 9 (September)：195-261.
    網站資料
    Yahoo！奇摩拍賣：http://tw.bid.yahoo.com
    eBay台灣：http://www.tw.ebay.com/
    Description: 碩士
    國立政治大學
    會計研究所
    91353034
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091353034
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File Description SizeFormat
    35303401.pdf69KbAdobe PDF2742View/Open
    35303402.pdf78KbAdobe PDF2766View/Open
    35303403.pdf115KbAdobe PDF2761View/Open
    35303404.pdf86KbAdobe PDF2671View/Open
    35303405.pdf125KbAdobe PDF2842View/Open
    35303406.pdf295KbAdobe PDF21209View/Open
    35303407.pdf95KbAdobe PDF2865View/Open
    35303408.pdf233KbAdobe PDF21090View/Open
    35303409.pdf282KbAdobe PDF2819View/Open
    35303410.pdf161KbAdobe PDF2835View/Open
    35303411.pdf84KbAdobe PDF2952View/Open
    35303412.pdf187KbAdobe PDF2943View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback