沉浸式科技逐漸應用於文化、休閒與節慶活動，但具有元宇宙經驗並不必然使使用者接受元宇宙節慶。當參與者深入評估活動時，可能更容易察覺功能限制、價值不足、互動不自然或文化不一致，進而形成抵抗。本研究探討元宇宙節慶經驗、元宇宙文化經驗與認知投入如何影響元宇宙節慶抵抗，並檢驗參與目的的調節作用。 本研究整合基模理論與創新抵抗理論，建構「經驗－認知投入－抵抗」架構。資料透過Amazon Mechanical Turk蒐集，對象為曾參與元宇宙節慶或相關活動的美國受訪者。經資料清理後，共取得448份有效樣本，並採用偏最小平方法結構方程模型及5，000次拔靴法進行分析。 結果顯示，元宇宙節慶經驗（β＝.207，p<.001）與元宇宙文化經驗（β＝.605，p<.001）皆顯著正向影響認知投入；認知投入亦顯著正向影響元宇宙節慶抵抗（β＝.194，p<.001）。認知投入分別顯著中介兩種經驗與抵抗之間的關係，間接效果為β＝.040與β＝.117。教育與娛樂目的參與者的認知投入－抵抗關係皆顯著強於商業目的參與者，而兩組之間無顯著差異。 本研究說明，經驗與認知投入可能促進批判性評估，而非必然提升接受。主辦者應同步改善活動價值、操作便利性、互動品質、文化真實性及目的導向設計，以降低深入評估強化抵抗的可能性。;Immersive technologies are increasingly used in cultural， leisure， and festival activities， yet prior metaverse experience does not necessarily lead users to accept metaverse festivals. When participants evaluate these events more deeply， they may recognize functional limitations， weak value， artificial interaction， cultural inconsistency， or discrepancies between expectations and the delivered experience. This study examines how experience with metaverse festivals (EMF)， experience with metaverse culture (EMC)， and cognitive engagement (CE) influence resistance to metaverse festivals (RMF)， and whether purpose of attending metaverse festivals (PAMF) conditions the CE-RMF relationship. Drawing on schema theory and innovation resistance theory， the study develops an experience-engagement-resistance framework. Data were collected through Amazon Mechanical Turk from United States respondents with prior experience attending a metaverse festival or related metaverse event. After data screening， 448 valid responses were retained. Partial least squares structural equation modeling with 5，000 bootstrap resamples was used to assess the measurement model， direct and indirect effects， and multi-group differences. The results show that EMF (β = .207， p < .001) and EMC (β = .605， p < .001) positively affect CE. CE positively affects RMF (β = .194， p < .001)， indicating that deeper processing does not necessarily enhance acceptance and may instead make resistance-related barriers more salient. CE also significantly mediates the effects of EMF and EMC on RMF (indirect β = .040 and .117， respectively). Attendance purpose further differentiates the CE-RMF relationship: the relationship is significantly stronger for education- and entertainment-oriented attendees than for business-oriented attendees， while the education-entertainment difference is not significant. The study demonstrates that experience and cognitive engagement may facilitate critical evaluation rather than unconditional acceptance in immersive festival settings. Metaverse festival organizers should therefore improve perceived value， usability， interaction quality， cultural authenticity， and purpose-specific design while encouraging engagement. Otherwise， deeper engagement may provide participants with additional reasons to resist participation.
