不同於新資訊系統採用或現行系統持續使用的決策，軟體升級必須同時考量在新舊軟體之間進行轉換的利益得失以及現行版本軟體對使用者決策制定帶來的包袱。本研究基於現況偏差觀點和科技接受整合模式，提出一個整合知覺轉換利益、知覺轉換成本和心理承諾視角的模型，以分析理性和非理性決策因素如何影響用戶升級至Windows 10作業系統的意圖。本研究以網路問卷調查獲得200份有效樣本，並採SmartPLS進行六項研究假說的檢定。研究結果除了印證現況偏差觀點和科技接受整合模式對軟體升級決策的解釋力，更發現知覺轉換成本比起知覺轉換利益對軟體升級意圖有更強的影響力。

Different from information systems (IS) adoption and continuance, the software upgrading decision involves tradeoffs between costs and benefits and the burdens brought about by the current software. Drawing on the status quo bias perspective (SQBP) and the Unified Theory of Acceptance and Use of Technology (UTAUT), this study proposed a model that integrates perceived switching benefits, perceived switching costs, and psychological commitments viewpoints for examining how rational as well as irrational decision making influence users' intention to upgrading to the Windows 10 operating system. With two hundred effective samples, six hypotheses were tested using SmartPLS. Data analysis not only confirmed the power of SQBP and UTAUT factors to accounting for the software upgrading decision, but also showed that perceived switching costs has a greater effect than perceived switching benefits on software upgrading intention.