本研究以遊戲化與共創觀點，重新檢視一項公共政策的體制變革，點出如何透過關係的轉變來產生互動，進而演化出全新的執行模式，將原來的三輸場面，扭轉成為三贏的局面，進而共創出全新的價值。本文主要的研究貢獻是，透過統一發票的案例研究，提出遊戲化共創模式的三個本質：一、創造遊戲化關係；二、營造遊戲化互動；三、共創遊戲化價值。這個模式不見得是一種發明，而是重新理解既有制度之後的意外發現，讓我們對於熟悉的人事物有一番全新的「體驗」與「見解」。本文藉由此案例之敘說，顛覆傳統上對於制度議題的刻板印象，並提出理論與實務意涵。

The study reexamined uniform invoice system and found that relation-oriented interaction brings about a brand new execution model so that lose-lose-lose stance turns into win-win-win one leading to a new value. In general, the study discovers that there are three keys associated with gamified co-creation model: 1. Gamified relations created, 2. Gamified interaction is built, and 3. Gamified value is co-created. This finding is the fruit of reanalyzing an original system while we encounter a new experience and understanding for a familiar system. With the example discussed, the study not only reverses the stereotype to the system issue but also proposes the theoretical and practical implications.

本文指出，遊戲化是驅策玩家行為的核心動力，不同的遊戲元素或機制，可吸引不同特性的遊戲參與者。組織若進行體制變革，可以學習如何透過遊戲化共創的方式，降低新制度或新政策實施與推動之阻力，以利業務順利推展、提升組織績效。我們透過以下三個面向來討論實務面的意涵。 首先，遊戲化共創必須能「營造關係」：以共利形塑利害關係。關係的營造可由角色轉變的過程產生出價值。實務上，本研究建議組織在推動新制度時，應事先傾聽與適度的溝通，以拉近彼此間的距離，並將利害關係人納入體系之中，形塑出利益共同體的親近關係。例如，鼓勵公民參與公共政策之執行等；譬如，鼓勵民眾檢舉交通違規行為，解決交通紊亂與違規的社會問題。由此可見，若能降低緊張關係，就可能誘發出潛在的價值，進而發展共創的契機。 其次，遊戲化共創必須能「創造互動」：以明確規則引起互動。制度規範本身須明確與公平，讓參與者有所遵循，以取得利害關係人的認同，並引起其參加與停留的意願，方能創造彼此之間的互動。實務上，本研究建議管理當局，應注意利害關係人間的互動。例如，適度規畫利害關係人可以參與的活動或制度。譬如，鼓勵員工建言，並定期回覆建言，同時獎勵有貢獻之建言，以提高員工互動意願等。因此，如何制定出一個公平、公正、公開的遊戲化規範來鼓勵持續互動，將是企業施展共創的關鍵議題。 最後，遊戲化共創必須能「共創價值」：以多元彈性創造雙贏。遊戲化的價值必須利他利己，方能獲得認同並共創出多元的價值。實務上，本研究建議組織應注意彈性的重要性，不同的遊戲機制可吸引不同的客層，也可共創出不同的價值。例如，一例一休爭議，執政當局若能適度依不同行業別給予彈性，在不違背勞基法母法的條件下，同意勞方與資方依各自需求訂定勞動契約，同時提高罰則與罰金，政府僅需落實勞動條件之查核即可。因此，對於勞基法修法爭議來說，整體勞動市場在不同行業別的彈性操作下，相信可以創造出全新的社會價值。

李昆翰，2014，「遊戲化的機制與設計」，國教新知，61卷4期：13～21。(Li, K. H., 2014, “Gamification Mechanics and Design,” The Elementary Education Journal, Vol. 61, No. 4, 13-21.)
杜鵬、李慶芳、周信輝、方世杰，2017，「（創）串新」的服務模式：以價值共創觀點探索上品宅配的服務流程與本質」，管理學報，34卷4期：401～430。(Du, P., Lee, C. F., Chou, H. H., and Fang, S. C., 2017, “A Co-Linking Service Model: Investigating Homekoo's Service Processes and their Essential Characteristics Based on the Perspective of Value Co-Creation,” Journal of Management and Business Research, Vol. 34, No. 3, 401-430.)
周郁凱，2017，遊戲化實戰全書，初版，台北市：商業週刊。(Chou, Y. K., 2017, Actionable Gamification: Beyond Points, Badges, and Leaderboards, 1st, Taipei: Business weekly.)
曾祥穎，2003，第五次軍事事務革命，台北市：麥田文化。(Tzeng, X. Y., 2003, Fifth Revolution in Military Affairs, 1st, Taipei: Rye Field Publishing.)
宋餘俠、胡雅芳，2013，「公共治理與行政院組織體制及職能調整」，公共治理季刊，1卷1期：61～72。(Sung, Y. H. and Hu, A. F., 2013, “Public Governance and Organization System and Function Adjustment of Executive Yuan,” Public Governance Quarterly, Vol. 1, No.1, 61-72.)
葉佩君、郭建良，2018，「遊戲化的機制與設計」，中山管理評論，26卷3期：415～452。(Yeh, P. C. and Kuo, C. L., 2018, “Effects of a Gamification-based Design Mechanism and Model on Learning Outcomes in a High School Context,” Sun Yat-sen Management Review, Vol. 26, No. 3, 415-452.)
Aquilani, B., Silvestri, C., Ioppolob, G., and Ruggieri, A., 2018, “The Challenging Transition to Bio-economies：Towards a New Framework Integrating Corporate Sustainability and Value Co-creation,” Journal of Cleaner Production, Vol. 172, No. 20, 4001-4009.
Atun, P, R., Monteiro de Andrade, P. L. O., Almeida, G., Cotlear, D., Dmytraczenko, T., Frenz, P., Garcia, P.P., Gómez-Dantés, O., Knaul, F.,Muntaner, P. C., Braga de Paula, J.,Rígoli, F., Castell-Florit Serrate, P. P., and Wagstaff, A., 2015, “Health-System Reform and Universal Health Coverage in Latin America,” The Lancet, Vol. 385, No. 9974, 1230-1247.
Barney, J. B., 2001, “Resource-based Theories of Competitive Advantage: A Ten-year Retrospective on the Resource-based View,” Journal of Management, Vol. 27, No. 6, 643-650.
Boehm, D. N. and Hogan, T., 2014, “A Jack of all Trades: The Role of PIs in the Establishment and Management of Collaborative Networks in Scientific Knowledge Commercialization,” Journal of Technology Transfer, Vol. 39, No. 1, 134-149.
Bozeman, B., 2013, “What Organization Theorists and Public Policy Researchers can Learn from One Another: Publicness Theory as a Case-in-point,” Organization Studies, Vol. 34, No. 2, 169-188.
Bridoux, F. and Stoelhorst, J. W., 2014, “Microfoundations for Stakeholder Theory: Managing Stakeholders with Heterogeneous Motives,” Strategic Management Journal, Vol. 35, No. 1, 107-125.
Bridoux, F. and Stoelhorst, J. W., 2016, “Stakeholder Relationships and Social Welfare: A Behavioral Theory of Contributions to Joint Value Creation,” Academy of Management Review, Vol. 41, No. 2, 229-251.
Bridoux, F., Coeurderoy, R., and Durand, R., 2011, “Heterogeneous Motives and the Collective Creation of Value,” Academy of Management Review, Vol. 36, No. 4, 711-730.
Chou, Y. K., 2015, Actionable Gamification：Beyond Points, Badges, and Leaderboards, 1st, CreateSpace Independent Publishing Platform.
Deterding, S., 2012, “Gamification: Designing for Motivation,” Magazine interactions, Vol. 19, No. 4, 14-17.
Deterding, S., Dixon, D., Khaled, R., and Nacke, L., 2011, From Game Design Elements to Gamefulness: Defining “Gamification”, MindTrek '11 Proceedings of the 15th International Academic MindTrek Conference: Envisioning Future Media Environments: 9-15, Tampere, Finland.
Disney, R., 2000, “Crises in Public Pension Programmes in OECD: What are the Reform Options?” The Economic Journal, Vol. 110, No. 461, 1-23.
Domínguez, A., Saenz-de-Navarrete, J., De-Marcos, L., Fernández-Sanz, L., Pagés, G., and Martínez-Herráiz, J. J., 2013, “Gamifying Learning Experiences: Practical Implications and Outcomes,” Computers & Education, Vol. 63, 380-392.
Drucker, P. F., 1993. Management: Tasks, Responsibilities, Practices. Collins Business.
Dyer, W. G. and Wilkins, A. L., 1991, “Better Stories, not Better Construct, to Generate Better Theory: A Rejoinder to Eisenhardt,” Academy of Management Review, Vol. 16, No. 3, 613-619.
Frow, P., Nenonen, S., Payne, A., and Storbacka, K., 2015, “Managing Co-creation Design: A Strategic Approach to Innovation,” British Journal of Management, Vol. 26, No. 3, 463-483.
Glanfield, K., Ackfeldt, A. L., and Melewar, T. C., 2018, “Corporate Branding’s Influence on Front-line Employee and Consumer Value Co-creation in UK Household Consumer Markets, ” Journal of General Management, Vol. 43, No. 2, 63-69.
Goodin, R. E., 1996, “Designing Constitutions: the Political Constitution of a Mixed Commonwealth,” Political Studies, Vol.44, No.3, 635-646.
Gouillart, F. and Billings, D., 2013, “Community-powered Problem Solving,” Harvard Business Review, Vol. 91, No. 4, 70-77.
Grönroos, C. and Voima, P., 2013, “Critical Service Logic: Making Sense of Value Creation and Co-creation,” Journal of the Academy of Marketing Science, Vol. 41, No. 2, 133-150.
Grönroos, C., 2012, “Conceptualising Value Co-creation：A Journey to the 1970s and Back to the Future,” Journal of Marketing Management, Vol. 28, No. 13-14, 1520-1534.
Gulati, R. and Wang, L. O., 2003, “Size of the Pie and Share of the Pie: Implications of Network Embeddedness and Business Relatedness for Value Creation and Value Appropriation in Joint Ventures,” Research in the Sociology of Organizations, Vol. 20, 209-242.
Gulick, L. and Urwick, L. 1937, Papers on the Science of Administration, 1st, New York: Institute of Public Administration.
Hamari, J. and Lehdonvirta, V. 2010, “Game Design as Marketing: How Game Mechanics Create Demand for Virtual Goods,” International Journal of Business Science & Applied Management, Vol. 5, No. 1, 14-29.
Hall, P. A. and Taylor, C. R., 1996, “Political Science and the Three New Institutionalisms,” Political Studies, Vol. 44, No. 2, 936-957.
Hofacker, C. F., Ruyter, K. D., Lurie, N. H., Manchanda, P., and Donaldson , J., 2016, “Gamification and Mobile Marketing Effectiveness,” Journal of Interactive Marketing, Vol. 34, 25-36.
Huotari, K. and Hamari J., 2017, “A Definition for Gamification: Anchoring Gamification in the Service Marketing Literature,” Electronic Markets, Vol. 27, No. 1, 21-31.
Huotari, K. and Hamari, J., 2010, “Gamification: From the Perspective of Service Marketing,” Journal of Business Science &Applied Management, Vol. 5, No. 1, 14-29.
Huotari, K. and Hamari, J., 2012, “Defining Gamification: A Service Marketing Perspective,”In Proceeding of the 16th International Academic MindTrek Conference. ACM. Retrieved from http://dl.acm.org/citation.cfm?id=2393137 Immergut, E. M., 1998, “The Theoretical Core of the New Institutional-ism,” Politics & Society, Vol.26, No. 1, 5-34.
Jarvenpaa, S. L. and Majchrzak, A., 2010, “Vigilant Interaction in Knowledge Collaboration: Challenges of Online User Participation under Ambivalence,” Information Systems Research, Vol. 21, No. 4, 773-784.
Jorgensen, P, D., Song, G., and Jones, M, D., 2018, “Public Support for Campaign Finance Reform: The Role of Policy Narratives, Cultural Predispositions, and Political Knowledge in Collective Policy Preference Formation,” Social science quarterly, Vol. 99, No. 1, 216-230.
Karpen, I. O., Bove, L. L., and Lukas, B. A., 2011, “Linking Service-Dominant Logic and Strategic Business Practice: A Conceptual Model of a Service-Dominant Orientation,” Journal of Service Research, Vol. 15, No. 1, 21-38.
Kenny, D. A., 1994, Interpersonal Perception: A Social Relations Analysis. 1st, New York: The Guildford Press.
Kishore, A. and Chakrabarti, S., 2015, “Is More Inclusive More Effective? The ‘New Style’ Public Distribution System in India,” Food Policy, Vol. 55, 117-130.
Klein, H. K. and Myers, M. D.,1999, “A Set of Principles for Conducting and Evaluating Interpretive Field Studies in Information Systems,” MIS Quarterly, Vol. 23, No. 1, 67-93.
Kotler, P. and Keller, K., 2006, Marketing Management, 12th, NJ: Prentice Hall.
Lambert, D. M. and Enz, M. G., 2012, “Managing and Measuring Value Co-creation in Business-to-business Relationships,” Journal of Marketing Management, Vol. 28, No.13-14, 1588-1625.
Lee, J. J. and Hammer, J., 2011, “Gamification in Education: What, How, Why Bother? Definitions and Uses,” Exchange Organizational Behavior Teaching Journal, Vol. 15, No. 2, 1-5.
Ligas, M. and Cotte, J., 1999, “The Process of Negotiating Brand Meaning: A Symbolic Interactionist Perspective,” Advances in Consumer Research, Vol. 26, 609-614.
Londoño, J. L. and Frenk, J., 1997, “Structured Pluralism: Towards an Innovative Model for Health System Reform in Latin America,” Health Policy,Vol. 41, No. 1, 1-36.
Lusch, R. F. and Vargo, S. L., 2006, “Service-dominant Logic: Reactions, Reflections and Refinements,” Marketing Theory, Vol. 6, No. 3, 281-288.
Mahdavi, M., Parsaeian, M., Jaafaripooyan, E., and Ghaffari, S., 2018,“Recent Iranian Health System Reform: An Operational Perspective to Improve Health Services Quality,” International Journal of Health Policy Management,Vol, 7, No. 1, 70-74.
Maican, C., Lixandroiu, R., and Constantin, C., 2016, “Interactivia.ro-A Study of a Gamification Framework Using Zero-cost Tools,” Computers in Human Behavior, Vol. 61, 186-197.
Michel, S., 2014, “Capture More Value,” Harvard Business Review, Vol. 92, No. 10, 78-85.
Miles, M. B. and Huberman, A. M., 1984, Qualitative Data Analysis, 1rd, CA: Thousand Oaks, Sage.
Nicholson, S., 2014, “A Recipe for Meaningful Gamification,” Gamification in Education and Business, Vol. 17, 1-20.
Pagani, M., 2013, “Digital Business Strategy and Value Creation: Framing the Dynamic Cycle of Control Points,” MIS Quarterly, Vol. 37, No.2, 617-632.
Payne, A.F., Storbacka, K., and Frow, P., 2008, “Managing the Co-creation of Value. Journal of the Academy of Marketing Science, Vol.36, No. 1, 83-96.
Pierson, P., 2000a, “Not Just What, But When: Timing and Sequence in Political Processes,” Studies in American Political Development, Vol.15, No.1, 72-92.
Pierson, P., 2000b, “Increasing Returns, Path Dependence, and the Study of Politics,” American Political Science Review, Vol.94, No.1, 251-267.
Pinho, N., Beirão, G., Patrício, L., and Fisk, R. P., 2014, “Understanding Value Co-creation in Complex Services with Many Actors,” Journal of Service Management, Vol. 25, No. 4, 267-292.
Pitelis, C. N., 2012, “Clusters, Entrepreneurial Ecosystem Co-creation, and Appropriability: A Conceptual Framework,” Industrial and Corporate Change, Vol. 21, No. 6, 1359-1388.
Porter, M. E. and Kramer, M. R., 2011, “Creating Shared Value,” Harvard Business Review, Vol. 89. No. 1/2, 62-77.
Prahalad, C. K. and Ramaswamy, V., 2004, “Co-creation Experiences: The Next Practice in Value Creation,” Journal of Interactive Marketing, Vol. 18, No. 3, 5-14.
Priem, R. L., 2007, “A Consumer Perspective on Value Creation,” Academy of Management Review, Vol. 32, No. 1, 219-235.
Priem, R. L., Wenzel, M. and Koch, J., 2018, “Demand-side Strategy and Business Models: Putting Value Creation for Consumers Center Stage,” Long Range Planning, Vol. 51, No. 1, 22-31.
Ramaswamy, V. and Gouillart, F., 2010, “Building the Co-creative Enterprise,” Harvard Business Review, Vol. 88, No. 10, 100-108.
Ramírez, R., 1999, “Value Co-production: Intellectual Origins and Implications for Practice and Research,” Strategic Management Journal, Vol. 20, No. 1, 49-65.
Rangan, S., Samii, R., and VanWassenhove, L. N., 2006, “Constructive Partnerships: When Alliances between Private Firms and Public Actors can Enable Creative Strategies,” Academy of Management Review, Vol. 31, No. 3, 738-751.
Ranjan, K. R. and Read, S., 2016, “Value Co-creation: Concept and Measurement,” Journal of the Academy of Marketing Science, Vol. 44, No. 3, 290-315.
Rosenbloom, D. H., 2002, Public Administration: Understanding Management, Politics, and Law in the Public Sector, 5th, New York: McGraw-Hill.
Rosenbloom, D. H., Clerkin, R. M., and Kravchuk, R., 2012, Public Administration: Understanding Management, Politics, and Law in the Public Sector, 8th, New York: McGraw-Hill.
Rufín, C., and Rivera-Santos, M., 2006, “Between Commonweal and Competition: Understanding the Governance of Public-private Partnerships,” Journal of Management, Vol. 38, No. 5, 1634-1654.
SánchezMartín, A. R., 2010, “Endogenous Retirement and Public Pension System Reform in Spain,” Economic Modelling, Vol.27, No.1, 336-349.
Seixas, L. R., SandroGomes, A., and Filho, I. J. M., 2016, “Effectiveness of Gamification in the Engagement of Students,” Computers in Human Behavior, Vol. 58, 48-63.
Shahri, A., Hosseini, M., Phalp, K. T., Taylor, J., and Ali, R., 2019, “How to Engineer Gamification: The Consensus, the Best Practice and the Grey Areas,” Journal of Organizational and End User Computing, Vol. 31, No. 1, 39-60.
Simões, J., Redondo, R. D., and Vilas, A. F., 2013, “A Social Gamification Framework for a K-6 Learning Platform,” Computers in Human Behavior, Vol. 29, No. 2, 345-353.
Squire, K., 2003, “Video Games in Education,” International Journal of Intelligent Games & Simulation, Vol. 2, No. 1, 49-62.
Stabell, C. B. and Fjeldstad, Ø. D., 1998, “Configuring Value for Competitive Advantage: On Chains, Shops, and Networks,” Strategic Management Journal, Vol. 19, No. 5, 413-437.
Tantalo, C. and Priem, R. L., 2016, “Value Creation through Stakeholder Synergy,” Strategic Management Journal, Vol. 37, No. 2, 314-329.
Tyre, M. J. and Von Hippel, E., 1997, “The Situated Nature of Adaptive Learning in Organizations,” Organization Science, Vol. 8, No. 1, 71-83.
Vallaster, C. and Wallpach, S. V., 2013, “An Online Discursive Inquiry into the Social Dynamics of Multi-stakeholder Brand Meaning Co-creation,” Journal of Business Research, Vol. 66, No. 9, 1505-1515.
Van Creveld, M. and Van Creveld, M. L., 1999, The Rise and Decline of the State, 1st, UK: Cambridge University Press.
Vargo, S. L. and Lusch, R. F., 2016, “Institutions and Axioms: An Extension and Update of Service-dominant Logic,” Journal of the Academy of Marketing Science, Vol. 44, No. 1, 5-23.
Vargo, S. L. and Lusch, R. F., 2004, “The Four Service Marketing Myths: Remnants of a Goods-based, Manufacturing Model,” Journal of Service Research, Vol.6, No. 4, 324-335.
Von Ahn, L. and Dabbish, L., 2008, “Designing Games with A Purpose,” Communications of the ACM, Vol. 51, No. 8, 58-67.
Werbach, K. and Hunter, D., 2012, For the Win: How Game Thinking can Revolutionize your Business, 1st, Pennsylvania: Wharton Digital Press.
Yin, R. K., 1981, “The Case Study Crisis: Some Answers,” Administrative Science Quarterly, Vol. 26, No. 1, 58-65.
Zichermann, G. and Cunningham, C., 2011, Gamification by Design: Implementing Game Mechanics in Web and Mobile Apps, 1st, Sebastopol, CA：O'Reilly Media.
Zichermann, G. and Linder, J., 2013, The Gamification Revolution: How Leaders Leverage Game Mechanics to Crush the Competition, 1st, New York: McGraw Hill professional.