近年來，線上遊戲市場之規模不斷地擴大且免付費形式之線上遊戲逐漸興起，廠商間的競爭將日趨激烈，為使國內線上遊戲廠商瞭解玩家購買虛擬寶物的因素，本研究將透過玩家認同之角度，探討公會認同、遊戲認同與虛擬角色認同對虛擬寶物購買意圖所造成的影響，並加入了玩家如何形成對公會認同之觀點，瞭解同儕關係在線上遊戲中的重要性，以及玩家對公會與虛擬角色的認同是如何影響其對遊戲的認同。

研究對象為最近三個月有參與MMORPG的台灣地區玩家，共回收321份有效樣本，並使用線性結構關係模式(LISREL)為主要分析工具。實證結果顯示：(1)公會中成員之相似性與獨特性愈高，玩家對公會的認同愈高；然而，公會成員尊榮感對公會認同則未呈現顯著影響。(2)玩家對公會與虛擬角色的認同愈高，愈有助於提升玩家對遊戲的認同。(3)玩家對公會、遊戲與虛擬角色的認同愈高，將有助於提升玩家購買虛擬寶物的可能性。最後將根據研究結果，提出相關研究建議給予線上遊戲業者做為參考。

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