Author(s): YANG, Y., Institution: NAIONAL PINTONG UNIVERSITY OF SCIENCE AND TECHNOLOGY, Country: TAIWAN, Abstract-ID: 1833

INTRODUCTION: Digital transformation is fundamentally reshaping sports spectating through Virtual Reality (VR). This study integrates the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) to investigate the psychological and technological drivers of fans' behavioral intentions (BI) to adopt immersive VR for sports viewing. By analyzing the complex interplay between Subjective Norm (SN), Perceived Behavioral Control (PBC), Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Attitude (ATT), this research provides a comprehensive perspective on fan engagement in the emerging digital era. METHODS: A cross-sectional survey was conducted with 477 participants (N=477). Demographic analysis confirmed a sample comprised of 55.1% males and 44.2% females. The predominant age group was 18-25 years old (56.0%). Regarding prior experience, 70.9% of the participants had used VR approximately once, while 22.9% had used it five times, characterizing the sample primarily as early-stage adopters. The research instrument demonstrated excellent internal consistency, with an overall Cronbach alpha of .915, and individual construct reliabilities exceeding the .70 threshold. Data analysis followed a two-step approach using AMOS 26.0: first, a CFA to validate the measurement model, which showed a robust fit (CFI = .857); and second, structural path analysis to test 11 hypotheses. RESULTS: Preliminary correlation analysis indicated that all latent constructs were significantly and positively interrelated (r = .389 to .695, p < .01), providing a strong empirical foundation for the structural model. The structural results exhibited high explanatory power, accounting for 61.0% of the total variance in Behavioral Intention (R2 = .610). Path analysis identified Perceived Behavioral Control (PBC) as the most dominant predictor of BI (beta = .693, p < .001), confirming that resource accessibility and self-efficacy are paramount for adoption. Attitude also exerted a significant positive influence (beta = .164, p = .013). Furthermore, Subjective Norm (SN) emerged as a critical antecedent, exerting a powerful impact on both Attitude (beta = .496, p < .001) and PBC (beta = .796, p < .001), illustrating how social influence and virtual community interactions shape individual perceptions of control and utility. CONCLUSION: This study confirms that fan adoption of VR technology is driven primarily by perceived control and resource availability (PBC) rather than perceived utility alone. The high R-squared value (61.0%) validates the effectiveness of the integrated TPB-TAM framework for early-stage VR users. For sports organizations and VR developers, the findings suggest that mitigating technical and financial barriers while enhancing social presence within virtual communities are essential strategies for successfully migrating fans to immersive digital environments.