管理裁量權對主管薪酬水準之影響：以任務及組織特性為調節變項

The Effects of Managerial Discretion on Managers' Pay Level: Task and Organizational Characteristics as Moderating Variables

諸承明(Chen-Ming Chu) ； 余佩蓉(Pei-Jung Yu) ； 余坤東(Kung-Don Ye) ； 胡秀華(Hsiu-Hua Hu)

《人力資源管理學報》 18卷2期 (2018/12) Pp. 131-168

https://doi.org/10.6147/JHRM.201812_18(2).0005

摘要

薪酬議題在企業營運中扮演著重要角色，並有許多研究針對主管薪酬水準進行探討。影響主管薪酬的因素甚多，以往研究焦點集中在策略及環境層面，但近來已有研究關注管理裁量權對其之影響。當裁量權愈大時，管理者對組織產出具較大的影響力，反映在薪酬上，其薪酬水準可能會隨之增加。本研究的實證分析顯示：（1）職位權力對本薪、職務性加給、技能性加給、績效性獎金未有顯著影響；（2）個人權力對本薪、職務性加給、技能性加給具有正向顯著影響，但對績效性獎金的影響則不顯著；（3）任務多樣性對於個人權力與職務性加給、技能性加給間之關係具有顯著的調節效應；（4）組織正式化對於職位權力與技能性加給、績效性獎金間之關係亦具有顯著的調節效應。

關鍵字

管理裁量權 ； 薪酬水準 ； 任務多樣性 ； 組織正式化

並列摘要

Pay management is a major consideration in business operation. Research on managers' pay level has a long history. Although much of this work has focused on the effects of strategic and environmental factors, recent work has begun to move beyond established frameworks to suggest managerial discretion that may influence the pay level setting. The amount of pay is expected to be higher the greater the level of discretion. This study conducts a survey and has summarized the following four conclusions: (1) There are no significant effects of position power on salary, job-based allowance, skill-based allowance, and variable performance reward; (2) the personal power of managers is positively related to the salary, job-based allowance, and skill-based allowance, but there is no significant relation of personal power on variable performance reward; (3) the moderating effects of task variety on the relations between personal power and job-based and skill-based allowance are significant; and (4) the moderating effects of formalization on the relations between position power and skill-based allowance and variable performance reward are significant.

並列關鍵字

managerial discretion ； pay level ； task variety ； formalization

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