企業問卷填答意願之理論應用初探

Firm Attributes and Intellectual Capital Disclosure: Evidences from IPO Prospectuses in Taiwan

本研究從管理理論的基礎出發，探討影響台灣企業問卷填答意願之理論應用依據，以及台灣企業界人士對於問卷填答意願的態度與想法。本研究之三個重點為：第一，調查國內外頂級期刊論文的平均問卷回收率，以為台灣社會科學研究者之參考標竿；第二，瞭解問卷設計與施測方式對問卷填答意願之影響；第三，發展問卷回應行為之理論應用依據，包括公民行為理論、社會交換理論與體制理論。本研究針對230份資料，包括電話訪談問卷與現場問卷，進行資料分析。研究結果顯示：一、國內外頂級期刊偏好回收率較高的論文，其問卷平均回收率達50%左右；二、為了取得代表性較佳之資料，研究者必須詳細地規劃並結合有效的問卷施測策略，包括適當的問卷長度，選對發放月份（5月、7月與8月）、指定填答單位、提供金錢與非金錢的誘因（包含禮券、禮品與提供研究結果），以及適當的問卷施測方式，例如：若目標填答者為企業之中高階主管仍以郵寄問卷為佳；三、增強收卷者之利他行為傾向與形成體制環境，可能是提升問卷回收率與填答意願較有效的方式。另外，本研究亦發現收卷者可接受的問卷長度愈長，填答的意願也愈高，若能開發此類的研究對象，加上宣揚企業人士協助學術研究之利他行為與促成體制環境，則將來較可獲取足量與適質的學術研究資料。

This study aims to explore the application of relevant management theories that affect questionnaire survey response willingness with three main focuses. First, we investigate the average response rates of both local and international　top-tier journal papers as reference points. Second, we examine the influence of questionnaire design and implementation on survey response. Third, we develop theory applications related to questionnaire response behaviors, including citizenship behavior theory, social exchange theory, and institutional theory. Based on 230 sets of data, the research findings include, first, both local and international top-tier journals prefer papers with higher response rates, an average of fifty percent. Second, to obtain data with better representativeness, the researchers need to have a good survey planning and implementation, such as designing an adequate length of questionnaire; sending out surveys in May, July, or August; addressing a particular person; providing tangible or intangible incentives including cash coupons, small gifts, and research results; and employing an appropriate survey method, for example, collecting data from middle or high level managers through post mail survey. Third, strengthening potential respondents’altruistic behaviors and creating an institutional environment may be more effective in raising survey response rate. Another inspiring finding is that the more questionnaire items respondents can accept, the higher the reponse willingness is. Therefore, it is worthwhile to develop this group of respondents. In addition, by advocating for altruistic behaviors and constructing institutional environment, a higher survey response rate can be anticipated in the future.