Abstract
Upon entering 2022, Taiwan faced an epidemic that broke out in large numbers in a short time came to have the highest infection rate in the world, which has driven the demand for virtual reality (VR) tourism. The current study integrated the concepts of the unified theory of acceptance and use of technology (UTAUT) and the theory of planned behaviour (TPB) to investigate users' VR tourism behaviour intention. Using a sample of 635 virtual reality (VR) users, the results indicate that UTAUT might indirectly influence behaviour through the perceived benefits of technology usage. Further, attitudes toward VR tourism have positively strengthened the relationships between UTAUT, perceived benefits, and behavioural intention. First-order factor and second-order factor analyses of alternative models were applied to implement a comparative design with the originally proposed models. The theoretical and managerial implications are discussed in the final section.
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