西方國家早已進行了許多工作滿意度與工作價值等相關理論之探討,然而針對亞洲各國之地區性研究則相對不足。台灣在文化價值觀上有許多明顯異於西方國家之處,此外一個企業之文化價值觀會同時受到企業本身的祖國文化與外國投資當地文化之雙重影響,因此美商文化企業在台灣當地的銷售管理成為一件重要的議題。本論文以在台灣之美商銷售人員之工作滿意度為研究核心,研究中所採用之研究的自變數包括員工之「價值認同」、「工作技能」、「報酬觀」、「家庭支持」與「社會支持」共五項,依變數則為「工作滿意度」,且使用「績效」與「薪資水準」做為調節變數,同時以結構方程模式來驗證研究變數間之關條。首先針對美商服務業之人員進行問卷調查,然後經由資料分析與檢定發現薪資水準與報酬觀為影響工作滿意度的直接因素,而當中薪資水準受到工作績效直接的影響,而工作績效本身則同時受到價值認同、工作技能與報酬觀等三個因素的影響。本研究建議在台美商服務業經理人在銷售管理上,應注重當地文化差異並做適當調整,同時可以考慮從影響工作滿意度的五大直接及間接因素來進行,將可達事半功倍之效。 Theory on job satisfaction has been focused in the Western countries but has not been addressed sufficiently in Asian countries. Culture and value context of Taiwan are sharply different from those of Western world and therefore furnish a crucial test for American business running in Taiwan locally. This research core is job satisfaction of salespersons in American service business in Taiwan. There are 5 independent variables including value congruence 、job skill 、value on pay、family support and social support. Job satisfaction is the only dependent variable while performance and pay level are both intervening variables. The causal model is tested using SEM for data analysis. With random sampling from the foreign business directory in Taiwan, we sent the questionnaires to salespersons for data collection. The result shows that job satisfaction are affected directly by both pay level and value on pay. The construct of pay level is directly affected by job performance, and job performance is affected by three variables simultaneously containing value conguence, job skin and value on pay. The research draws the close attention to culture difference, and recommends managers in American business in Taiwan take these important variables into serious consideration whenever they want to meet the salesperson' job satisfaction.