員工獲利預期對認股選擇權滿意度與其激勵效果關係之干擾作用

THE MODERATING EFFECT OF PROFITABILITY EXPECTATION ON THE RELATIONSHIP BETWEEN STOCK OPTION SATISFACTION AND ITS MOTIVATION

賴俊方(Chun-fang Lai)

指導教授 ： 葉焜煌

大同大學/經營設計學院/事業經營學系所/碩士(2007年)

摘要

員工獲利預期對認股選擇權滿意度與其激勵效果關係之干擾作用
21世紀的組織，最有價值的資產，將是組織內的知識工作者和他們的生產力。
，企業無不絞盡腦汁，除了期望能夠延聘到優秀的人才之外，還希望更進一步能夠長期留住優秀的人。在眾多激勵員工的方式中，員工認股選擇權制度逐漸的受到台灣產官學界的注意。因此，本研究擬針對員工認股選擇權滿意度與其激勵效果以及員工對公司股價與獲利預期之干擾作用做研究探討。
本研究以問卷調查法，針對採行員工認股選擇權的公司作為研究對象進行實證研究，並以回歸分析等統計方法進行資料分析。
研究結果為：1. 員工認股選擇權滿意度對組織承諾具有顯著的正向影響：代表若員工意識到從此制度所獲得的好處越多，越願意為了達成組織目標而努力。2. 員工認股選擇權滿意度對離職意願具有顯著的負向影響：代表若員工對此制度的滿意度越高，提高留在原公司的意願而不會離職。 3.關於股價預期心理干擾滿意度對離職傾向、滿意度對組織承諾而言，股價預期心理只會負向干擾滿意度的知覺公平對離職傾向之影響，對於滿意度對組織承諾之影響並沒有顯著的干擾效果。

關鍵字

離職傾向 ； 員工認股選擇權 ； 員工認股選擇權滿意度 ； 組織承諾

並列摘要

ABSTRACT
The most valuable assets for any organizations of the 21st century are knowledge workers and their productivity within the organizations. All the corporate are doing their best to recruit and retain talents. Amid the many incentive programs, employee stock options are gaining attention from the industries, academics and government agencies in Taiwan. This study intends to explore the level of satisfaction with employee stock options and its incentive effect, and the moderating effects of corporate stock prices and expectations on profitability of employee stock options on the relationship between the level of satisfaction with employee stock options and its incentive effect.
The research subject of this study is the companies that offer employee stock options. The empirical data is collected by questionnaire survey and is analyzed by using regression analysis.
The findings of this study are as follows:
1.The levels of satisfaction on employee stock options have significant negative impacts on turnover intention. This indicates that the more satisfied employees are towards employee stock options, the more willing they are to stay on the jobs.
2.The levels of satisfaction on employee stock options have significant positive impacts on organizational commitment. This indicates that the more aware employees are about the benefits of employee stock options, the more willing they are to work hard to achieve organizational goals.
3.In terms of the moderating effects of anticipation of stock prices to the relationship between employees’ satisfaction with stock options and turnover intention and to the relationship between employees’ satisfaction with stock options to organizational commitment, anticipation of stock pries only affect the relationship between perceived fairness and turnover intention. It does not have significant moderating effects on the relationship between employees’ satisfaction with stock options and organizational commitment.

並列關鍵字

satisfaction on employee stock options ； Employee stock options ； organizational commitment ； turnover intention

參考文獻

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