主管與部屬交換關係、關係、內部控制與工作績效之研究－以台灣地區餐旅產業為例

A Study of the Leader-member exchange, Relationship, Internal control and Job performance-An Example of hotel and restaurant in Taiwan

鄭駿豪(Chun-Hao Cheng) ； 藍啟誠(Chi-Chen Lan)

《商業現代化學刊》 8卷1期 (2015/06) Pp. 227-246

https://doi.org/10.6132/JCM.2015.8.1.12

摘要

一個以人為主的餐旅產業結構，在管理上總是會有預期與落差的缺口，往往在企業組織內，透過了規範，定訂條款，標準作業流程去控制環境與行為活動，並期望工作績效能成正比，然而事情並非如此，故透過嚴謹的內部控制制度做參考和研究者自身以餐旅產業經理人的實務經驗提出相關假設因素，去探討人與人相處間的關係作為研究方向，並以管理者角度同時提出主管與部屬相處的關係模式中，找出可以借鏡的方式去提升工作績效。本研究提出的研究假設：H1：主管與部屬交換關係對工作績效有顯著的影響效果、H2：關係對工作績效有顯著的影響效果、H3：內部控制-控制活動與監督對工作績效有顯著的影響效果、H4：內部控制-資訊與溝通對工作績效有顯著的影響效果、H5：內部控制-控制環境對工作績效有顯著的影響效果、H6：內部控制-風險評估對工作績效有顯著的影響效果研究結果顯示，人口統計變數對於餐旅從業人員工作績效無顯著影響，而言就假設中的「主管與部屬交換關係」與「內部控制」均無顯著影響效果存在，而本研究發現「關係」中的「關係認知」與「關係承諾」對於餐旅從業人員「工作績效」具有最顯著的正向影響，這跟西方人認為關係是腐敗、便宜行事的象徵不同，意旨「關係」的好壞與模式對從業人員來說，更勝於內部控制與主管之間的交換關係，本研究建議餐旅業者應注意與協助餐旅從業人員為客戶提供完善服務以改善個人關係，同時增進其溝通技能與關心其工作同仁間的相處關係與氣氛，進而提昇其工作績效。

關鍵字

主管與部屬交換關係 ； 關係 ； 內部控制 ； 工作績效

並列摘要

Management gaps often happened on people working in hospitality industry. Managers used to control staff’s behavior by standard operating procedures and hoped them to follow the rule to achieve their target. However, they couldn’t fulfill this goal. We hope to solve this situation by using internal control. Therefore, we researched the relationship between leaders and members in order to find some factors which can effectively affect staff performance. There are six hypotheses in this study : H1: leader-member exchange has significant effect on the job performance, H2: relationship has significant effect on the job performance, H3: internal control-behavior control and supervision have significant effect on the job performance, H4: internal control-information and communication on job performance have significantly influence effect, H5: internal control - environment control has significant impact on job performance, H6: internal control - risk evaluation has significant impact on job performance. The results showed that there is no significant impact on demographic variables for job performance. The hypothesis of ＂leader-member exchange＂ and ＂internal control＂ has no significant effect on job performance. In this study, we found that ＂relational cognition＂ and ＂relationship promise＂ for hospitality employees' job performance has the most significant positive effect. We suggested that the hospitality industry should pay attention to their employees to provide customers with high quality service for improving personal relationships. Employees can also enhance their communication skills and mutual relations to attain better job performance.

並列關鍵字

Leader-Member exchange ； Relationship ； Internal Control ； Job Performance