企業家族化對公司治理和職場精神之影響–以僕人領導為中介變項

近年來家族企業的弊案頻傳，如2007年力霸掏空案、2013年頂新餿水油、2016年永豐金的鼎興牙材詐貸案以及2017年的三立舅告甥案件，也因為有這麼多家族企業的弊端，要如何使公司透明度增加，防止企業弊案是台灣政府越來越看重的議題。因此本研究將以企業家族化和公司治理為出發點來探討兩之間的關聯以及現今職場中員工的職場精神之關係，並以僕人領導為中介變項來討論是否能獲得有效的改善。 Gondo & Vardaman (2014)指出，家族企業並不會使用對公司最好的治理方法，因為透過這種方法可能會導致家族企業的家族成員失去對企業日常活動的完全控制權。而Katilienė (2014)也指出，有效的領導被認為是組織成敗的關鍵因素之一，但領導者不僅要有領導技能、知識和能力，更要具有靈性，帶領組織邁向靈性為基礎的組織文化。因此，根據上述文獻的論點，從而推導出本研究之假設。本研究主要以台灣上市櫃之主管與員工為研究對象，採用立意取樣以及滾雪球抽樣的方式，共回收208份有效問卷，並以迴歸分析、階層回歸分析、項目分析、變異數分析以及T檢定等統計方法來驗證各研究假設，研究結果顯示如下： H1：企業家族化對員工職場精神有顯著負向影響—成立。 H2：公司治理對員工職場精神有顯著正向影響—成立。 H3：企業家族化對僕人領導有顯著負向影響—成立。 H4：公司治理對僕人領導有顯著正向影響—成立。 H5：企業家族化對公司治理有顯著負向影響—不成立。 H6：僕人領導在企業家族化對員工職場精神間的影響上有顯著正向的中介效果—成立，為部分中介效果。 H7：僕人領導在公司治理對員工職場精神間的影響上有顯著正向的中介效果—成立，為部分中介效果。 H8：不同組織、個人屬性的員工在企業家族化、公司治理、職場精神以及僕人領導上具有顯著的差異—部分成立。研究結果顯示，企業家族化的程度對公司治理的實施並沒有顯著的影響。因此，在法律層面上，公司治理是否還需要特別將企業家族化列入評分項目？其中之管理機制，還需要日後更多研究學者去調查與佐證。而僕人領導對企業家族化、公司治理以及職場精神則有顯著的部分中介效果。因此，如若領導者能以謙遜的服務心態，去傾聽並且幫助員工，不僅能提升員工的職場精神，還能幫助獨立董事對公司整體的垂直溝通以及跨部門的水平溝通，使企業整體都能對公司治理有所了解與認知。

關鍵字

企業家族化；公司治理；僕人領導；職場精神

並列摘要

Many family business scandals have been reported in recent years, including Rebar financial scandal in 2007, Ting Hsin tainted oil case in 2013, SinoPac Financial Holdings’ scandal involving loan cheating of Ting Sing dental supply company in 2016, and Sanlih case involving a uncle suing his nephew in 2017. In light of so many family business scandals, Taiwan's government is paying increasing attention to the issue of how to improve corporate transparency and prevent business scandals. With business familization and corporate governance as the starting point, this study attempted to explore the relationship between them and how they are respectively related to workplace spirituality of employees. This study further considered servant leadership as a mediator variable to examine whether it can help improve workplace spirituality of employees. According to Gondo & Vardaman (2014), family firms are not likely to adopt the governance practice that is best for the company, because it may cause the controlling family members to lose full control over of company’s daily activities. Katilienė (2014) has also pointed out that effective leadership is one of the key factors affecting the success of an organization. In addition to leadership skills, knowledge, and abilities, leaders need to have spirituality that can guide the organization to develop a spirituality-based organizational culture. Therefore, the hypotheses of this study were derived from the arguments of the above literatures. The subjects in this study were managers and employees of publicly listed firms in Taiwan. Based on purposive sampling and snowball sampling, a total of 208 valid responses were obtained. The data were analyzed using regression analysis, hierarchical regression analysis, item analysis, analysis of variances, and t-test to validate the proposed hypotheses. The results were as follows: H1: Business familization is negatively and significantly related to workplace spirituality of employees—Supported. H2: Corporate governance is positively and significantly related to workplace spirituality of employees—Supported. H3: Business familization is negatively and significantly related to servant leadership—Supported. H4: Corporate governance is positively and significantly related to servant leadership—Supported. H5: Business familization is negatively and significantly related to corporate governance—Not supported. H6: Servant leadership positively and significantly mediates the relationship between business familization and workplace spirituality of employees—Supported, partial mediation. H7: Servant leadership positively and significantly mediates the relationship between corporate governance and workplace spirituality of employees—Supported, partial mediation. H8: Employees' views of business familization, corporate governance, workplace spirituality, and servant leadership vary significantly by organization and personal attribute—Partially supported. Results indicated that business familization level is not significantly related to the implementation of corporate governance. Therefore, in the legal aspect, is it still necessary to particularly include business familization as a scoring item of corporate governance? With regard to the management mechanism, more research and evidence may be needed. Servant leadership partially mediates the relationship among family familization, corporate governance, and workplace spirituality to the level of significance. This suggests that when leaders are willing to listen and offer assistance to employees with a humble attitude, they can not only improve the workplace spirituality of employees but also assist independent directors in performing vertical and horizontal communications within the company to ensure understanding and cognition of corporate governance across the entire company.