分紅費用化後薪酬措施對員工工作滿足、組織承諾及離職傾向影響之研究-以高科技產業為例

Abstract

員工分紅制度作為績效薪給方式之一，在過去的研究顯示，如果運用得當是會為組織帶來績效的改善、員工態度的轉變、離職率降低且促進團隊合作等效果。此外，從績效薪給所帶來誘因效果與分流效果，的確也可讓公司帶來留才的效果。 因此，在經濟部於2007年1月24日公佈經商字第09600500940號令與會計基金會發佈第39號會計公報「股份基礎給付之會計處理準則」，內容針對員工分紅之會計處理，悉參照國際會計準則規範，將其認列為費用，並自2008年1月1日起施行。對照新舊制度，影響最大的是員工實質所得下降，其次為企業獲利能力稀釋。是以，各企業對於新制度實施紛紛運用如提高薪資、提供績效獎金、提供員工認股權證、提供庫藏股等以減少衝擊。是以，本研究欲以薪酬替代措施之策略運用之角度，來探究該相關因應措施，已達到留才的效果。 本研究旨在探討員工分紅費用化後，薪酬替代措施對員工工作滿足、組織承諾及離職傾向之影響，以台灣高科技產業員工為主要探討的對象，並以立意抽樣取得216為之問卷資料。經SPSS統計方法進行實證分析，結果發現： 分紅費用化後，公司採取提高薪資及提供績效獎金之措施，在員工工作滿足、組織承諾、離職傾向有顯著差異；分紅費用化後，公司採取以提供久任獎金之措施，對年齡在工作滿足有正面顯著差異；分紅費用化後，公司採取以發行員工認股權證之措施，對職位在組織承諾有正面顯著差異。

In the study of the effects of various pay-for-performance incentives, profit sharing deserves more attention. Previous studies in the literature have found that firms with profit sharing incentive systems generally outperformed and grew faster than the firms that lacked of such systems. Some studies showed that profit sharing can enhance productivity, improve job satisfaction, and reduce turnover rate in employees.

Non-expensed, organization-wide stock award has become a most popular corporate incentive practice in the high-tech industries in Taiwan. However, the amendment on the Article 64 of the Business Accounting Law requires corporations to recognize stock award and other bonuses given to their employees as an expense item and to measure them by fair their market values. This amendment has brought a great impact on Taiwanese high-tech industries which had been treating stock award as a non-expense item.

The purpose of the present study is to find out the effects of other incentive systems that have been used as a replacement for stock award after the amendment of Article 64 on employees’ job satisfaction, organizational commitment, and turnover intention. The findings of the study showed that the replacement practices, merit pay, and cash award for performance had a positive effect on employees’ job satisfaction and organizational commitment and a negative effect on their turnover intentions. In addition, age was found to moderate the effect of merit pay and position moderated the effect of stock option.