| 摘要: | 人力資源外包已是企業經營的一項策略性手段，而薪酬管理活動在人力資源管理中是一項重要的功能，在不同於過去重視薪酬管理功能的外包討論，本研究探討薪酬管理功能內的各項薪酬管理活動外包的影響因素。從交易成本理論、資源基礎觀點及協調理論的文獻回顧及討埨，建構本研究架構，探究環境不確定性、人力資本專屬性、薪酬管理知識專業及任務互依性對薪酬管理活動外包決策之影響。本研究採質性與量化研究方法以兩階段進行。階段一為質性研究，訪談8家企業的人資主管或薪資主管，歸納出11項實務薪酬管理活動及三種類型(作業性、分配性及政策性)薪酬管理活動。階段二為量化研究，探討上述四個因素對整體薪酬管理活動及三種類型薪酬管理活動外包之影響，樣本收集自137家企業，經分析結果顯示，環境不確定性愈高，整體薪酬管理活動外包、作業性薪酬管理活動外包及分配性薪酬管理活動外包的可能性愈小;薪酬管理知識專業愈高，整體薪酬管理活動、作業性薪酬管理活動及分配性薪酬管理活動外包的可能性愈小;任務互依性也對薪酬管理活動外包決策有影響，當任務互依性愈高時，整體薪酬管理活動、作業性薪酬管理活動、分配性薪酬管理活動及政策性薪酬管理活動外包的可能性愈小。;Human resource outsourcing is a common strategy in business management, and compensation management is an essential function within it. However, previous research has mainly focused on outsourcing the entire function of compensation management, rather than the specific activities within it. This research aims to fill this gap by examining the outsourcing of various activities within compensation management, exploring the impact of environmental uncertainty, specificity of human capital, expertise in compensation management, and task interdependence on the outsourcing decisions for these activities. The study will use a research framework constructed from literature review of transaction cost theory, the resource-based view, and coordination theory. The research will use both qualitative and quantitative methods, such as interviews with HR and compensation managers and surveys, to gather data and gain a deeper understanding of this topic. The study will analyze the results of 137 questionnaires to determine the impact of the aforementioned factors on the outsourcing decision of overall and specific types of compensation management activities, such as operational, distributional, and policy. The results indicate that higher levels of environmental uncertainty and expertise in compensation management decrease the likelihood of outsourcing overall, operational, and distributional compensation management activities. Additionally, task interdependence also affects the decision to outsource compensation management activities, with higher interdependence leading to a decreased likelihood of outsourcing. |
