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This study investigates Korean and Chinese consumers’ acceptance of low-context advertising slogans from the perspective of high- and low-context communication theory. Employing empirical analysis and multi-group moderation testing, it examines whether cultural background (South Korea vs. China) significantly moderates the structural paths of acceptance. Based on the UTAUT framework, the research model integrates performance expectancy, effort expectancy, social influence, facilitating conditions, and perceived usefulness to analyze consumers’ behavioral intention and attitude toward low-context advertising slogans. The results show that performance expectancy, effort expectancy, social influence, and perceived usefulness significantly enhance behavioral intention, while facilitating conditions exert a significant effect on advertising-language attitude. Multi-group analysis indicates that social influence has a stronger positive effect on behavioral intention among Korean consumers, whereas perceived usefulness demonstrates a significant positive effect among Chinese consumers. Overall, both groups exhibit a high level of acceptance, with social influence and perceived usefulness emerging as key determinants in the technology acceptance process. This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates This study investigates.
