探討台灣企業因應勞退新制策略：論技術思維與制度思維之間的關係

Strategic Responses of Taiwanese Enterprises to the New Labor Pension Act: On the Relationship between Technical and Institutional Concerns

許宸豪(Chen-Hao Hsu)

指導教授 ： 柯志哲

國立臺灣大學/社會科學院/社會學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201601478

摘要

為了改善舊有制度未能充分保障勞工退休安全的缺失，政府於2005年實施新的勞工退休金制度(簡稱勞退新制)。相較於舊制規定勞工必須在同一企業達到嚴苛的退休條件後，才能由雇主於勞工退休時確定給付的安排；勞退新制採取確定提撥制，規定雇主必須按月提繳一定額度的退休金至員工的個人專戶中，並且讓個人退休金不因勞工轉換工作而消失。過去已有部分研究由個人層次出發，指出這項重大變革對於勞工個人薪資以及福利的影響；然而，卻較少有研究由組織的層級切入，討論企業面對勞退時新制所採取的因應策略以及背後的行動邏輯。做為直接影響勞工工作內容及工作保障的行動者，企業組織如何因應勞退新制攸關著該項制度能否成功落實。透過將組織理論中如資源依賴理論所強調的技術性適應(technical adaptation)，結合組織新制度論所強調的制度性順從(institutional conformity)觀點，本研究嘗試討論：什麼樣的組織特徵或是制度因素，使得台灣企業在因應勞退新制時，會在技術思維以及制度思維之間具有不同程度的考量？這些不同的組織行動思維，又將導致組織採取何種類型的因應策略？最後，隨著制度環境逐漸成熟，企業在行動時對於環境中普及策略的重視程度，會不會透過制度化機制的調節作用，使得企業的技術思維相對於制度思維所具有的影響效果產生改變？
本研究分成三個階段依序回答上述研究問題。在第一個階段，本文立基於柯志哲與許建彬(2008)的研究，運用Oliver (1991)有關組織面對制度壓力時會如何採取策略回應的理論，來探討造成企業行動偏重於成本有效性或是規範正當性的原因。在第二階段，我根據Goodstein (1994)等研究的作法，以策略雙元性的觀點對於Oliver的策略類型理論進行修正，並透過企業對於成本有效性和規範正當性的不同重視程度，來預測其可能採取的因應策略。在最後一階段，我以組織環境制度化為研究重點(Tolbert & Zucker 1983)，進一步探討由企業間普遍因應策略所產生的模仿同型壓力，是如何透過制度化機制，改變企業在採取特定回應時對於技術思維和制度思維的相對重視程度。
本研究使用柯志哲博士於2012年科技部研究計畫期間所蒐集的管理者問卷調查資料 ，對114間企業的組織特徵及人事策略進行分析。根據迴歸模型之實證結果，本文的主要發現為：（1）臺灣企業在因應勞退新制時，並不會完全順從於制度規範和社會期待，亦不會毫無節制地追求最高的成本效益。企業如果在進行人事決策時越重視內部員工的意見、或企業本身的成本目標與制度要求之間越一致、或是企業之自主性受到勞退新制之限制程度越低，則這些企業都可能在規範層次對於制度要求採取較正當的順從行為。（2）由於個別企業對於成本有效性及規範正當性具有不同程度的重視，使得單一制度環境中亦有可能出現多樣的組織行為。（3）透過制度化機制的調節作用，組織採取某項行動的動機，會由最初對於內部技術性效率的追求，逐漸轉移到對於外部正當性要求的順從。對於跟風行動的企業而言，成本有效思維對於其採取建立績效管理制度、規劃留才制度、或是裁員等三項策略的影響效果已經顯著降低。

關鍵字

勞退新制 ； 企業因應策略 ； 組織理論 ； 新制度論 ； 制度化

並列摘要

In order to improve old age security in Taiwan, a new labor pension system has been launched since July 1, 2005. While its significant impact on individual labor’s welfare has been widely discussed, there is little research about how firm managers thought about and responded to this institutional change. Drawing on perspectives of New Institutionalism and the Resource Dependence theory, this research identified a number of technical and institutional determinants of firms’ strategic responses to the labor pension reform. In addition, by considering the degree of institutionalization pressures in organizational fields, this research also discussed the potential change of firms’ concerns about their responsive behaviors.
Hypotheses are tested with survey data consist of 114 Taiwanese firms. The results showed that organizations which were more constrained by the institutional demands tended to consider more on cost-effectiveness yet less on normative legitimacy while they were responding to the pension system reform. On the other hand, if organizations valued internal labors’ opinions, or already had labor pension practices more consistent with the new institutional requirements, they were more likely to adopt legitimate human resource strategies. Since there were different concerns about cost-effectiveness and normative legitimacy in each company, multiple and heterogeneous responsive practices were adopted after the new labor pension reform. Furthermore, our empirical results indicated that the underlying motivation of strategy adoption could be different among groups facing different degrees of institutionalization pressures. I found that stronger awareness of prevalent strategies could amplify managers’ emphases on cost-effectiveness, while at the same time enhance the importance of normative legitimacy in firms’ strategic decisions, especially in the case of adopting talent maintenance practices. For the “followers,” which was a group of companies more aware of the prevalent strategies in their industry, the positive effect of cost-effectiveness on their propensity to adopt performance management plans, talent maintenance plans, and layoff strategies was significantly lower than those who did not follow other companies’ actions.
Overall, it appears that investigating the New Labor Pension Act through an organizational perspective can provide us fruitful insights into its impacts on the whole labor market. Our findings indicate that firms’ technical and institutional concerns should not be conceived of as representing two different ends of a continuum, but rather complementary factors corresponding to multiple kinds of strategies in organizational fields. Future research should also consider pressures related to institutionalization as potential contingencies in the relationship between organizations’ perceptions and their final reactions toward an environmental change.

並列關鍵字

the New Labor Pension Act ； responsive strategy ； organization theory ； New Institutionalism ； Institutionalization

參考文獻

柯志哲、許建彬，2008，〈企業因應勞退新制策略之探討：整合資源依賴理論及新制度論的分析〉，《臺灣社會學》，第16期: 49-95.

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