智慧型手機(smart phone)逐漸取代了功能性手機(feature phone)的地位,伴隨著智慧型手機的發展,手機軟體(App)也逐漸受到大眾的注目。截至2011年底為止,App Store 以及 Google Play 上的 App 都已經超過五十萬個,其中 App Store 更在2012年三月時更達到了總數250億次的下載量。然而隨著 App 市場的壯大,許多研究發現 App 的獲利模式逐漸從一次性購買轉移至「軟體內購買(In-App Purchases)」,且大多數獲利的 App 都是屬於遊戲的軟體。本研究利用計畫行為理論(Theory of Planned Behavior, TPB)作為研究的架構,並且以沉浸理論(Flow Theory)作為切入點,試圖解釋使用者在遊戲類的 App 進行軟體內購買的行為。本研究利用「問卷調查法」進行研究資料的蒐集,總計回收有效樣本數達到326份,並且透過 PLS 以及 SPSS 進行資料的分析,以檢驗研究假說。研究結果發現:一、計畫行為理論可以有效的解釋使用者的軟體內購買行為;二、當使用者進入沉浸狀態的時候,會對其軟體內購買的行為有正向的直接影響,比起計畫行為理論的理性因素,屬於非理性因素的沉浸經驗能更直接有效地影響使用者行為;三、對於使用軟體內購買的行為來說,描述性規範比起命令性規範更加有效。In recent years, smart phones have gradually replaced feature phones in the mobile market. Along with the rapid growth of smart phones, mobile phone’s application (app) also receive public acceptance. By the end of 2011, the number of apps available on both the Apple App Store and the Google Play all surpassed 50,000. In addition, Apple App Store has reached 25 billion in app download count by March 2012. With the growth of App’s market, the App revenue model has gradually transformed from “one-time purchases” to “in-app purchases.” Of all App categories, Games have netted the most revenue. This study attempts to look into the phenomenon of “in-app purchases,” trying to explain the seemingly impulsive behavior. We extended the “Theory of Planned Behavior (TPB)” with “Flow theory.” In this study, data was collected from 326 valid respondents through web-based questionnaires distributed through relevant discussion groups. PLS and SPSS were employed as data analysis tools. Result revealed that: (1) the extended TPB model is effective in explaining the respondent’s in-app purchases behavior; (2) “flow experience” has a directly effect on respondent’s actual behavior; and (3) descriptive norm is more likely to influence the respondents than injunctive norm in in-app purchase behavior.