員工決策參與及財務參與與組織績效之關聯

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謝怡甄(Yi-Chen Hsieh) 查詢紙本館藏

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人力資源管理研究所

論文名稱

員工決策參與及財務參與與組織績效之關聯
(Employee Participative Decision-Making and Financial Participation and Firm Performance: An Empirical Investigation in Taiwan)

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摘要(中)

論文提要內容：
知識經濟時代的來臨，員工對於企業的期望不再僅是要求完善的薪酬制度以求得家庭溫飽即可，更希望能擁有參與企業內部決策的機會，以獲得工作滿意及個人的成就感。企業主亦逐漸認知到要吸引優秀的員工，無法單就薪酬的給予激勵，於是在當前產業人才競爭激烈的環境下，企業多藉以分紅入股的財務參與來提高員工工作意願，使員工獲得企業所有權之參與來提高員工組織承諾;再者，為避免股票分紅所引起的搭便車效應，學者們紛紛建議應搭配決策參與之措施與之抗衡，希望藉由妥善的參與制度以提升員工對於組織的認同感，進而提升組織績效。
本研究將以台灣上市、上櫃、興櫃及公開發行之所有產業為研究對象，利用2003年期的問卷調查資料及2004年期的財務會計資料，針對國內產業目前所採行的員工參與制度，包含股票分紅之財務參與，溝通、團隊參與之決策參與，就以生產力為指標的組織績效進行實證分析，以探究員工決策參與及財務參與對於企業生產力的影響。共發放問卷至1,392家公司，經刪除資料不足之樣本後，實際回收198份問卷，整體回收率約為14.22％。
結果指出，財務參與部分，企業實施股票分紅制度對於提升企業生產力有正向且顯著的影響;決策參與部分，實施溝通機制對於提升企業生產力亦有正向且顯著之影響，然而，實施團隊參與對於提升生產力則無顯著影響。進一步討論員工財務參與及決策參與共同實施的作用，股票分紅與溝通機制同時實施，對於員工生產力的無顯著影響；股票分紅與團隊參與同時實施，彼此可抗衡所產生之問題，於是對於提升生產力有正向且顯著之影響。

摘要(英)

ABSTRACT
Taiwanese firms have been growing rapidly in the past decade. Employee participation, which can attract and retain high quality employees, has been thought as one the key successful factors for contemporary enterprises. Most of Taiwanese firms, as well, catch the growing trend and adopt stock profit sharing plans and participative decision-making for the purpose of enhancing organization performance.
In order to examine the effects of employee participation in Taiwanese firms, the study collected a data set containing financial data and survey data to examine the effects of employee participation plans on firm performance. After collection, there are totally 198 questionnaires replied, yielding a 14.22 percent response rate.
Stock ownership programs have positive effects on organization productivity. However, participative decision-making plans didn’t affect organization performance. At the mean time, the effects of communication plans on organization performance. Finally, when firms adopt financial participation and participative decision-making at the same time, the firm’s productivity will be enhanced significantly. That is, the positive interaction effects between participative decision-making and financial participation exist.

關鍵字(中)

★ 生產力
★ 團隊參與
★ 溝通
★ 決策參與
★ 股票分紅
★ 財務參與
★ 員工參與

關鍵字(英)

★ communication
★ participative decision-making
★ team
★ financial participation
★ productivity
★ ESOPs
★ employee participation
★ employee ownership

論文目次

目錄
第一章緒論 1
第一節研究動機 1
第二節研究目的 3
第二章文獻探討 4
第一節員工參與 4
第二節員工決策參與 7
第三節員工財務參與 14
第四節員工決策參與及財務參與交互作用對於組織之影響 19
第三章研究設計與方法 23
第一節研究架構 23
第二節資料來源 24
第三節分析方法 25
第四節變數定義與衡量 26
第四章實證結果 34
第一節相關分析 34
第二節員工參與制度與組織生產力效果 36
第五章結論與建議 43
第一節實證結果 43
第二節研究限制 48
第三節管理意涵 50
參考文獻 52
表目錄
表3-1 員工決策參與之因素分析 27
表3-2 員工決策參與構面之信度分析 28
表3-3 樣本之產業別分佈情況 30
表3-4 實證變數定義與衡量 31
表3-5 樣本代表性之T檢定 32
表3-6 員工財務參與制度於不同產業中之施行情況 33
表4-1 研究變數之相關分析 35
表4-2 員工參與制度對於生產力之效果 40
表5-1 研究假設之檢定結果 43
圖目錄
圖3-1 員工參與制度與組織績效之研究架構圖 23
圖4-1 溝通機制及股票分紅間交互作用之生產力效果 42
圖4-2 團隊參與及股票分紅間交互作用之生產力效果 42

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指導教授

劉念琪(Nien-Chi Liu)

審核日期

2006-7-6

推文