本文整合勞動力彈性、制度邏輯及策略人力資源管理之措施互補與替代觀點,探討當工時法令變動時,企業在各項勞動力彈性措施的調整回應。本研究以2016年台灣《勞動基準法》之工時修法為研究情境,透過188家台灣企業調查資料進行驗證。結果指出強制制度力雖然壓制了工時彈性措施的使用,但企業還是會依循固有制度邏輯回應修法壓力。曾大量運用彈性工時的公司,會較大量運用其他替代型的勞動彈性措施,並減少互補型勞動彈性措施,以追求原有制度邏輯的維持。因此強制型的制度力,並無法真正快速改變公司勞動力彈性運用背後的制度邏輯,公司在短期內反會運用多種不同措施強化原先的邏輯,因此也更加深組織內及場域內多重制度邏輯的爭議及衝突。
Integrating institutional theory and strategic human resource management perspectives, this study explores why and how the underlying institutional logics behind firms affecting their reactions to the coercive institutional forces, which is the amendment of Labor Standard Act in 2016. Using a survey sample from 188 Taiwanese firms, our results indicate the more a firm utilized work time flexibility before the legal amendment, they will adopt more other labor flexibility practices in order to protect the existing institutional logics behind their present employment flexibility policy, that is, cost leadership. They will adopt more substitute flexibility practices such as functional flexibility and numerical flexibility. As well, they will restrict the use of complement flexibility practices such as compensation flexibility to lessen the detrimental impact of coercive forces on their existing instructional logics to remain their employment cost under control. However, the adaptation may result in more arguments and conflicts due to the rise of multiple institutional logics during this time.