B 型企業認證態度、情感性承諾與購買意願、觀賞意願之結構關係模式：以臺北台新戰神籃球隊為例

Abstract

本研究探討職業運動球隊及其母企業在取得 B 型企業認證 (B Corp Certification) 的假設情境下，球迷之認證態度如何影響情感性承諾、觀賞意願與購買意願，並檢驗球隊與母企業間之跨主體外溢效果。研究以臺北台新戰神及其母企業台新新光金融控股股份有限公司為研究情境，整合訊號理論、關聯學習理論與品牌延伸理論建構研究模型。本研究採線上與現場問卷便利抽樣，共回收 357 份問卷，其中有效問卷 269 份，有效問卷比例為 75.4%。資料以 SPSS 26.0 進行敘述性統計，並以 SmartPLS 4 執行偏最小平方法結構方程模式分析，透過拔靴法重複抽樣 5,000 次，檢定路徑係數與中介效果。 研究結果顯示，球隊與母企業之 B 型企業認證態度均正向顯著預測各自情感性承諾。球隊 B 型企業認證態度與球隊情感性承諾均正向顯著預測觀賞意願；母企業情感性承諾正向顯著預測購買意願，惟母企業 B 型企業認證態度之直接效果未達顯著。跨主體方面，球隊情感性承諾正向顯著預測母企業購買意願，且為最強預測因子；母企業情感性承諾則對球隊觀賞意願呈顯著負向預測關係。中介分析顯示，球隊端呈互補式中介，母企業端呈僅間接中介；此外，球隊 B 型企業認證態度透過球隊情感性承諾對母企業購買意願具顯著正向特定間接效果，而母企業認證態度則透過母企業情感性承諾對球隊觀賞意願產生顯著負向特定間接效果。 綜上所述，職業運動球隊可能是球隊與母企業品牌關係中形成及傳遞情感價值的重要核心，而情感性承諾則是連結 B 型企業認證態度與行為意圖的重要心理機制。實務上，球隊應將認證的永續與責任價值轉化為球迷可感知之行動與溝通；母企業則可透過強化球迷與球隊之情感連結，將球隊累積的情感價值延伸至企業品牌及相關金融產品或服務。

This study examined how attitudes toward B Corp Certification predict affective commitment, attendance intention, purchase intention, and cross-entity spillover effects under a hypothetical scenario involving a professional sports team and its parent company. Focusing on the Taipei Taishin Mars and Taishin Shin Kong Financial Holding Co., Ltd., the study integrated signaling, associative learning, and brand extension theories. Of 357 questionnaires, 269 were valid (75.4%). Data were analyzed using SPSS 26.0 and PLS-SEM with 5,000 bootstrap resamples. Attitudes toward B Corp Certification for both entities positively predicted affective commitment. Team certification attitude and affective commitment positively predicted attendance intention, while parent-company affective commitment positively predicted purchase intention; its certification attitude had no significant direct effect. Team affective commitment was the strongest predictor of parent-company purchase intention, whereas parent-company affective commitment negatively predicted team attendance intention. Mediation analyses showed complementary mediation for the team and indirect-only mediation for the parent company. Cross-entity indirect effects were positive from the team to the parent company but negative in the reverse direction. Overall, the team may serve as an emotional core in the team–parent company relationship, with affective commitment linking certification attitudes to behavioral intentions. Teams should translate certification values into tangible actions, while parent companies may use fans’ emotional bonds with the team to extend this value to the corporate brand and related financial services.