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題名：主管與部屬之交換關係對獎酬決策的影響：台灣與美國之比較
作者：胡秀華
作者(外文)：Hsiu-Hua, Hu
校院名稱：國立臺灣大學
系所名稱：商學研究所
指導教授：黃國隆
戚樹誠
學位類別：博士
出版日期：2004
主題關鍵詞：跨國比較研究；領導者－部屬交換理論；情感；忠誠；貢獻；獎酬分配情境；獎酬決策；實驗設計；Cross-country comparative study；Leader-Member Exchange Theory；affect；loyalty；contribution；reward allocation situation；reward allocation decision；experiment design
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「領導者－部屬交換理論」（LMX理論）指出，企業主管對待每位部屬的方式並不相同。領導者會與部屬建立的不同交換關係，並隨著交換關係品質的不同，其會將部屬區分為內、外團體兩種不同的類型。本研究係以LMX理論為基礎，欲探討影響主管與部屬交換關係的三因素（情感、忠誠、與貢獻）是否會影響主管的獎酬決策（包含金錢獎酬，如年度調薪與獎金分紅；與非金錢獎酬，如職位晉升、重要任務指派、決策參與、及公開表揚等）？再者，本研究亦探討國家（台灣與美國）、與獎酬分配情境（採公開與保密原則）分別對上述三因素與獎酬分配決策關係之干擾效果，試圖釐清管理行為中獎酬分配的複雜面貌。
本研究係採取情境實驗設計（scenario experiment）的研究方法，由研究者依影響主管與部屬交換關係的三因素（即情感親疏、忠誠高低、及貢獻多寡），設計出八種員工類型腳本，要求受試者根據八種腳本所述之模擬情境來回答有關獎酬決策的問題，及回答受試者個人的「相依自我建構量表」與「獨立自我建構量表」，以及其個人背景資料。因此，本研究為2´2´2完全受試者內實驗設計，並從跨國比較的研究觀點來探討情感、忠誠、及貢獻對於企業主管之獎酬決策的影響。本研究總計調查224位台灣企業經理人與152位美國企業經理人。
資料分析方法係採一般線性模式之重複量數共變數分析（Repeated Measures- ANCOVA），控制變項包括性別、年齡、年資、教育程度等個人背景變項。研究結果的主要發現如下：
(1)、就主管對金錢獎酬（年度調薪、獎金分紅）與非金錢獎酬（職位晉升、重要任務指派、決策參與、及公開表揚）之決策而言，影響主管與部屬交換關係的三因素（情感、忠誠、與貢獻）之主要效果均達顯著，亦即主管對於較親近情感、高忠誠、或高貢獻的部屬，的確會給予較多的金錢與非金錢獎酬。
(2)、情感、忠誠、及貢獻三者對主管之金錢與非金錢獎酬決策之二階交互作用效果大多數達顯著水準。但是，情感、忠誠、及貢獻之二階交互作用效果的影響方向並不完全相同。同時，影響主管與部屬交換關係的三因素之三階交互作用效果在年度調薪、獎金分紅、決策參與、及公開表揚決策上達顯著水準。
(3)、對金錢與非金錢獎酬之決策而言，國家變項分別與情感、忠誠、貢獻三因素之交互作用效果，絕大多數均達顯著水準。
(4)、獎酬分配情境分別與情感、忠誠、貢獻之間的交互作用效果亦均達顯著。換言之，情感、忠誠、或貢獻對主管金錢獎酬決策的影響，會因分配情境採公開或保密原則而有所不同。當金錢獎酬的給予採取保密原則時，主管較會明顯地表現出差異酬賞的意圖；但是，當獎酬分配情境採取公開原則時，此種差異酬賞的現象則較不明顯。
(5)、無論是在保密或公開的獎酬分配情境，就情感與貢獻分別對金錢獎酬決策的影響而言，華人主管與美國主管具有顯著的差異。換言之，無論是在保密或公開的情境下，相對於情感疏遠者，台灣主管會比美國主管更明顯地給予情感親近者較高的金錢獎酬。但是，相對低貢獻者，美國主管則會比台灣主管更明顯地給予高貢獻者較高的金錢獎酬。
According to the Leader-Member Exchange (LMX) theory, supervisors treat subordinates differently at varying degrees and levels contingent on whether the latter are considered “insiders” or “outsiders”. This study, which is based on the LMX theory, examined the effects of the three key factors (affect, loyalty, and contribution) of exchange relationship between supervisors and subordinates on the reward allocation decision (including monetary rewards such as salary increases and bonus distribution, as well as non-monetary incentives such as job promotion, important task assignments, participation in decision-making, public recognition, etc.). The study also looked at the moderated effects of country (Taiwan and American), and the reward allocation situation (private and public) on the three factors and reward allocation decision, in an attempt to better understand the complex nature of managerial behavior when allocating rewards.
The study used a 2×2×2 scenario experiment design to examine the effects of the three exchange relationship factors on the corporate manager’s reward allocation decision from a point of view of cross-country comparisons. A total of 224 Taiwanese and 152 American managers answered questionnaires regarding their reward allocation choices under a simulated situation involving eight employee types based on the three exchange relationship factors. They also completed the scales of independent and interdependent self-construals. A General Linear Model with repeated measures ANCOVA (Analysis of Covariance) was used to test the hypotheses; the control variables included the individual’s sex, age, tenure, educational level, etc.
The main findings of the study were as follows:
(1)The main effects of the three exchange relationship factors (affect, loyalty, and contribution) on the reward allocation decision were significant, meaning that supervisors allocate more monetary and non-monetary rewards to subordinates with a close affective relationship, high loyalty, or high contribution.
(2)The interactive effects of the three exchange relationship factors on the reward allocation decision were also significant mostly, but the patterns of the interactive effects among the three variables were not same. Moreover, the three-way interactive effects of the three exchange relationship factors on the reward allocation decision were also significant for salary increases, bonus distribution, participation in decision-making and public recognition.
(3)The interactive effects between the country variable and the three exchange relationship factors on the reward allocation decision were mostly significant.
(4)The interactive effects between the reward situation variable and the three exchange relationship factors on the reward allocation decision were significant, meaning that their influence will differ according to the type of reward allocation situation (public or private). If allocated privately, supervisors show preferential treatments, suggesting that the three exchange relationship factors have a stronger influence on the decision. But if allocated publicly, their influence is weaker.
(5)The interactive effects between the reward situation variable with the affect and contribution variables respectively on the monetary reward allocation decision were significantly different for Taiwanese and American managers. In another words, regardless of a private or public allocation situation, Taiwanese managers will allocate more monetary rewards to subordinates with a closer affective relationship to them than American managers do. Conversely, American managers will allocate more monetary rewards to higher contributing subordinates than Taiwanese managers do.
The limitations of the research and the suggestions for further research were discussed.
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