旅行業業務人員薪資結構的影響因素－代理理論的觀點

Determinants of Compensation Structure for Salespeople in the Travel Industry: An Agency Theory Perspective

黃英忠(Ing-Chung Huang) ； 黃培文(Pei-Wen Huang)

《觀光研究學報》 7卷1期 (2001/07) Pp. 1-10

https://doi.org/10.6267/JTLS.2001.7(1)1

摘要

本研究以代理理論的觀點，探討國內旅行業業務人員的薪資結構的影響因素，亦即業務人員的績效薪資佔總薪資的比重，是否受到代理理論中相關的監督因素與風險分攤因素所影響，其影響程度如何？並檢測代理理論在旅行業的適用性。研究結果顯示：工作的可規劃程度越高其績效薪資的比重越低、雇主可監督代理者的時間越多其績效薪資的比重越低、平均交易規模越大其績效薪資的比重越高、代理者的技術層次越高其績效薪資的比重越高；監督因素比風險分攤因素對於績效薪資的比重更具有預測力。

關鍵字

代理理論 ； 薪資結構 ； 旅行業

並列摘要

This study applies an agency theory perspective to discuss the determinants of compensation structure for salespeople in the travel industry in Taiwan. The purpose of this study lies in studying the extent of the impacts of risk sharing factors and monitoring factors on salespeople's compensation structure. The results indicate that agency theory is robust in explaining the extent of outcome-based compensation used in rewarding salespeople. Monitoring factors are more prominent than risk sharing factors in explaining the structure of compensation for salespeople in the industry.

並列關鍵字

agency theory ； compensation structure ； travel industry