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系統識別號 U0002-0606201122293100
中文論文名稱 共享服務對員工績效的影響
英文論文名稱 The Effect of Share Services on Employee Performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 張家綺
研究生英文姓名 Chia-Chi Chang
學號 797600300
學位類別 碩士
語文別 中文
口試日期 2011-06-03
論文頁數 66頁
口試委員 指導教授-林谷峻
委員-鄭伶如
委員-鄭佳綾
中文關鍵字 共享服務  人力資本  員工績效 
英文關鍵字 Share services  Human capital  Employee performance 
學科別分類 學科別社會科學商學
中文摘要 隨著全球整體經濟體制的快速變遷,企業要在這激烈競爭的環境中生存,若能透過集團內全球資源有效地整合與運用,發揮集團最大綜效,提高市場競爭力,應是最為直接的方法,因而有了共享服務的提供與導入,而人力資源又是企業最關鍵、最核心的競爭力,所以本研究以共享服務做為探討,探討共享服務此類型組織型態的提供對於人力資本與員工績效之影響。
本研究藉由問卷調查法蒐集資料,調查資料透過因素分析、信度分析、相關性分析及迴歸來分析各研究構念關係。研究結果指出,共享服務的提供對員工績效有顯著的正向影響、共享服務的提供對人力資本有顯著的正向影響,而人力資本在共享服務與員工績效間確實具有中介作用。依據本研究的結論,提供企業在計劃導入共享服務時之建議,最後並給予後續研究方向之建議。
英文摘要 With the rapid change and severe competition in the global economy, an enterprise should enhance its own competitiveness through integration of global resources and group synergy. So the Share Services, whose most critical core competitiveness is human resources, is adopted by most enterprises gradually. The purpose of this study is to understand the effect on employee performance for those enterprises adopting Shared Services.
This study collected data through questionnaires, survey data through factor analysis, reliability analysis, correlation analysis and regression to analyze the relationship between various researches constructs. Results indicated that the share services have a significant positive impact on employee performance; share services have a significant positive impact on human capital. The result also indicates that human capital plays as a moderating factor between share services and employee performance. According to the result of this study, it can provide enterprise concrete suggestions when it would like to adopt the type of organization for share services and direction for relative units and researches for future study.
論文目次 第一章 緒論-------------------------------------------- 1
第一節 研究背景及動機 --------------------------------- 1
第二節 研究目的 --------------------------------------- 2
第三節 論文架構 ----------------------------------------3
第二章 文獻探討 --------------------------------------- 5
第一節 共享服務 --------------------------------------- 5
第二節 人力資本 -------------------------------------- 11
第三節 績效 ------------------------------------------ 18
第四節 共享服務,人力資本與員工績效的關係 ------------ 22
第三章 研究方法 -------------------------------------- 25
第一節 研究架構 -------------------------------------- 25
第二節 研究假說 -------------------------------------- 25
第三節 變數定義與衡量 -------------------------------- 26
第四節 研究對象 -------------------------------------- 32
第五節 資料分析方法 ---------------------------------- 33
第四章 實證研究結果 ---------------------------------- 34
第一節 有效樣本結構 ---------------------------------- 34
第二節 量表信效度分析 -------------------------------- 36
第三節 研究變項之相關分析 ---------------------------- 39
第四節 研究變項之迴歸分析 ---------------------------- 41
第五節 研究變項之中介驗證 ---------------------------- 43
第六節 研究結果與討論 -------------------------------- 47
第五章 結論與建議 ------------------------------------ 51
第一節 研究結論 -------------------------------------- 51
第二節 管理意涵 -------------------------------------- 52
第三節 研究限制 -------------------------------------- 54
第四節 未來研究建議 ---------------------------------- 54
附錄 參考文獻 --------------------------------------- 55
一、 中文部份 --------------------------------------- 55
二、 英文部份 --------------------------------------- 57
附錄一 研究問卷---------------------------------------- 63

表目錄
表2-1-1 共享服務的定義及內涵 ------------------------------------- 6
表2-1-2 共享服務的四種模式 --------------------------------------- 8
表2-1-3 集中與共享服務的區別 ------------------------------------ 10
表2-2-1 人力資本定義及內涵 -------------------------------------- 12
表2-2-2 人力資本衡量系統 ---------------------------------------- 15
表2-3-3 組織績效構面與內涵 -------------------------------------- 18
表2-3-4 工作績效的分類 ------------------------------------------ 20
表3-3-1 共享服務量表 -------------------------------------------- 26
表3-3-2 人力資本量表 -------------------------------------------- 28
表3-3-3 工作績效量表 -------------------------------------------- 29
表3-3-4 預試之因素分析與信度係數彙總表 -------------------------- 31
表4-1-1 樣本結構分析彙總表 -------------------------------------- 35
表4-2-1 共享服務之因素分析與信度係數彙總表 ---------------------- 38
表4-2-2 人力資本之因素分析與信度係數彙總表 ---------------------- 38
表4-2-3 員工績效之因素分析與信度係數彙總表 ---------------------- 39
表4-3-1 研究變項之相關分析彙總表 -------------------------------- 40
表4-4-1 研究變項之迴歸分析彙總表 -------------------------------- 42
表4-5-1 共享服務及人力資本之「能力」對員工績效之迴歸分析 -------- 45
表4-5-2 共享服務及人力資本之「態度」對員工績效之迴歸分析 -------- 47
表4-6-1 假說檢定結果表 ------------------------------------------ 47
表4-6-2 人力資本中介作用彙總表 ---------------------------------- 48

圖目錄
圖1-1-1 研究流程圖 ----------------------------------------------- 4
圖2-3-1 員工績效架構圖 ------------------------------------------ 20
圖2-3-2 績效三層次圖 -------------------------------------------- 20
圖3-1-1 研究架構圖 ---------------------------------------------- 25
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