题名

台灣管理階層薪資結構:Tournament Theory之實證研究

并列篇名

The Wage Payment Structure in Taiwan: An Empirical Test of Tournament Theory

DOI

10.6656/MR.2004.23.2.CHI.45

作者

單驥(Gee San);吳玉瑩(Yu-Yin Wu)

关键词

競賽理論 ; 薪資差距 ; 職類別薪資 ; tournament theory ; wage differential ; occupational wage levels

期刊名称

管理評論

卷期/出版年月

23卷2期(2004 / 04 / 01)

页次

45 - 68

内容语文

繁體中文

中文摘要

薪資水準的決定就經濟理論而言一直是一個重要的研究課題,Lazear和Rosen於1981年提出了競賽理論(tournament theory)以說明廠商內不同職級別间薪資差距存在的原因。本研究除依競賽理論探討員工間彼此相互競爭如何影響其薪資差異外,亦另再引進廠商间彼此在業務上相互競爭之壓力此一因素,以探討台灣的相關事業單位其單位內的薪資差距是否仍符合競賽理論所預期:當員工之間彼此的競爭程度愈大時,其薪資間的差異水準也將愈大的理論。為此,本文乃將原來的競賽理論模型進一步擴充納入廠商間相互的競爭因素,之後,再以民國八十八年勞委會所作的「職類別薪資調查」的資料,依照員工不同的工作性質將員工分為事務人員、專業人員及技術人員三種類型,以探討台灣廠商其職級別薪資結構是否符合競賽理論所預期。實證結果證明,廠商的薪資結構大體而言符合競賽理論所預期,薪資的差距除的確受到員工間彼此競爭的影響外,也會受到廠商间彼此相互競爭的影響。本研究的實證結果顯示,員工彼此間的替代性愈大,及廠商所屬產業集中度愈高時,廠商內的薪資結構便愈如競賽理論之預期,職級間薪資差距將愈為拉大。

英文摘要

The determination of the wage payment has long been an important research topic in economic theory. Lazear and Rosen (1981) proposed the use of Tournament Theory to explain why wages vary among different hierarchical positions within a firm. In this study, we not only test Tournament Theory, but we also introduce the competition mechanism which arises among different firms within an industry in order to examine whether a larger wage differential gap will still be observed as the competition within a hierarchical position becomes keener. To facilitate this study, we utilize ”Occupational Wage Survey” data collected by the Council of Labor Affairs in 1999 to test the Tournament Theory for clerical workers, professional workers and engineers. Our empirical results confirm that the existence of the wage differential is affected by both competition among workers in the same hierarchical position and competition among firms in the same industry. In addition, higher substitutability among workers as well as higher concentration ratios for a firm within an industry have a positive impact in terms of enlarging the wage payment gap among different hierarchical positions.

主题分类 社會科學 > 經濟學
社會科學 > 管理學
参考文献
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被引用次数
  1. 陳家偉(2021)。公司治理是否降低了高管與基層員工間的薪資差異?以台灣為例。證券市場發展季刊,33(4),1-29。
  2. 陳明園、張家萍(2006)。高階經理人薪酬變動之決定因素。經濟論文叢刊,34(3),285-316。
  3. 黃美珠、陳玉麟(2009)。薪酬與生產技術效率的解釋:性別與層級在台灣會計師產業扮演的角色。當代會計,10(2),163-188。
  4. 康峰菁、官有垣、杜承嶸(2009)。非營利組織執行長的薪酬探討:以台灣社會福利相關類型的基金會爲例。公共行政學報,30,63-103。
  5. 李佳玲(2006)。不確定性、高階經理人報償差距與公司績效之關連性:競賽理論之驗證。會計評論,42,23-53。
  6. 詹凌菁、彭火樹、郭翠菱、吳安妮(2016)。臺灣會計領域研究之回顧與展望。管理學報,33(1),139-187。
  7. (2018)。高階經理人權力與薪酬差距對創新與經營績效之影響:以台灣電子業為例。產業與管理論壇,20(4),1-10。