| Summary: | 碩士 === 淡江大學 === 會計學系 === 88 === With the success of Asian four dragons (including Taiwan, Hong Kong, Korea, and Singapore), people in scholars and enterprises started to realize the cultural differences between Eastern and Western countries. In tradition, American and Japanese enterprises have significantly cultural differences. American enterprises accentuate individualism and encourage people to innovate and take adventure, and their rewarding systems are built on the basis of individual performance. In contrast, Japanese enterprises emphasis team work and good relationship in group, and their rewarding systems are built on the basis of group performance and seniority. With continuous effort in the past two decades, Taiwanese enterprises have successfully created a marvelously economic miracle surprising to Western people. It is worthy to compare the management systems between these three countries’ enterprises hiring Taiwanese people but with a different maternal culture in Taiwan. Whether they still keep their maternal cultures in Taiwan and form the differences in rewarding system is an interest topic.
This study focus on the American, Japanese, and Taiwanese enterprises in Taiwan. There are 800 questionnaires were posted out while 165 copies were returned and qualified to use. The valid response rate is 20.63％. The main findings of this study are as follows:
1. There are no significant differences in the five dimensions
of cultural characteristics, include “power distance”,
“uncertainty avoidance”, “individualism”, “masculinity”
, “Confucian work dynamism” between American, Japanese,
and Taiwanese enterprises in Taiwan. In addition to hiring
Taiwanese people, the another reason is because of they
face the same competitive environment, they learn each other.
2. There are significant differences in two dimensions of
rewarding system of marketing department, include “the
degree of variable rate in compensation” and “the degree
of rewarding system focus on finance” between American,
Japanese, and Taiwanese enterprises.
3. There are significant differences in two dimensions of the
performance of rewarding system of marketing department,
include “increase the degree of salesman effort to work”
and “the degree of solving personnel matters” between
American, Japanese, and Taiwanese enterprises.
4. The more the score of “individualism”, the lower the
performance of rewarding system of marketing department.
5. The more the “opening degree of rewarding system ”,
“degree of objective measurement on compensation”, “The
degree of focusing long-term performance”, the more the
performance of rewarding system of marketing department. In
contrary, the more the “degree of focusing individual
performance”, “degree of focusing finance”, the lower the
performance of rewarding system of marketing department.
6. Pursuing objective measurement on the rewarding system of
marketing department is the same goal of American, Japanese,
and Taiwanese enterprises in Taiwan. American enterprises
should not focus finance too much. Japanese enterprises
should not emphasis individual performance. Taiwanese
enterprises should pursue the rewarding system more open and
they should not emphasis high salary or positions too much
to decrease the score of “masculinity”.
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