彈性員工福利制度之資訊揭露對員工認知及態度的影響──實驗設計法之應用

The Impact of Information Disclosure of Flexible Benefits Program on Employee's Perception and Attitude: Application of Experimental Design

自1980年代初期少數企業組織開始嘗試採用「彈性員工福利制度」以來，至今已有約12%的美國大型及中型的企業施行此一制度。雖然彈性員工福利制度具有多項優點，而且愈來愈多企業打算採用此一設計，然而事實上企業組織對於此一制度的認識多只是來自於實務上的經驗，其嚴謹的評估及學術上的研究則相當不足，特別是現有之研究多數都只是相關性研究，由於研究方法上的限制，我們無從明瞭彈性員工福利制度對員工認知及態度所造成之影響的確切因果關係。因此，本研究嘗試運用「索羅門參組設計」之實驗設計方法，以假設性的教育訓練課程操弄實驗組及第二控制組，來比較實驗組及控制組在實驗前與實驗後的反應，進而分析「彈性員工福利制度」之資訊揭露對於員工認知及態度上的影響。研究結果發現揭露彈性員工福利制度的資訊對於員工認知及態度並無顯著之影響。

The practice of 'flexible benefits program' has been seen since the early 1980s. Until today, it is estimated that about 12% of large- and medium-size U.S. companies have a flexible benefits plan in place. Although flexible benefits program has gained increasing attentions and interests from industries worldwide, research on the impact of flexible benefits program has been rare. Among existing studies, most of them are based solely on correlational studies in which causality cannot be inferred. The purpose of the study is to utilize an experimental design approach to investigate the impact of information disclosure of flexible benefits program on employee's perception and attitude. An experiment of Solomon Three-Group Design was conducted with a hypothetical training workshop as a treatment to the experimental group and the second control group. Data gathered from the posttest of the experiment was analyzed to determine the effect of the treatment. The finding of this study indicates that the information disclosure of flexible benefits program had no significant impact