Abstract
This study investigates the structural effects of perceived benefits and perceived sacrifice on intention to use virtual reality tourism. In addition, we try to confirm the influence of flow in VAM. A survey was conducted on consumers who used VR related to tourist attractions from 21st of June to the 16th of July 2021. A valid sample of 312 questionnaires was obtained. The results revealed that among the perceived benefits, spatial presence had a significantly positive (+) effect on flow, whereas enjoyment had no significant effect. These two factors had a significantly positive (+) effect on the perceived value. Among the perceived sacrifices, visual fatigue had a significantly negative (-) effect on the perceived value, whereas the complexity of the technique had no significant effect. The flow had a significantly positive (+) effect on perceived value but had no significant effect on the intention to use. Perceived value had a significantly positive (+) effect on the intention to use. These results suggest that we should be explore new factors applicable to VR as technology becomes ubiquitous and increases opportunities for enjoyment. This study provides empirical evidence of flow when applying the VAM to VR.
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