「薪水小偷」一詞為日文「給料泥棒」的中文直譯，是用來形容一個人沒有把份內工作做足，卻領全額的薪水。從污名的角度來看，這樣的詞彙可被視為一個污名化標籤，但卻有人會以「薪水小偷」自稱。
本研究採用紮根理論，訪談21位曾經以「薪水小偷」自稱的人們，探討人們自稱「薪水小偷」的行為。研究結果顯示，「薪水小偷」指的是挪用受薪工時的行為，而「薪水小偷」的行為違反「工作要認真」、「拿錢要辦事」的工作價值，具有負面的意涵，但卻有人可以找到消解負面意義的空間。當工作者找到消解負面意涵的空間時，就可以自稱「薪水小偷」來達到社交的目的。
本研究初探了自稱「薪水小偷」的行為，除了呼應了過去的研究結果，也提出了三項理論貢獻。當代部份工作者透過自稱「薪水小偷」，回應現有工作價值觀的過度理想性，反映出當代工作者的工作價值。本研究也在最後，提出相關建議供組織管理者參考。

The term "salary thief" is a direct translation of the Japanese term "kyuryo dorobou," which characterizes individuals who receive a full salary without fulfilling their job responsibilities. Although this term carries a stigmatizing connotation, there are individuals who are self-proclaimed "salary thieves."
This study uses grounded theory and interviews with 21 individuals who are self-proclaimed "salary thieves" to explore self-proclaimed "salary thieves" behavior. The study findings indicate that "salary thieves" is the behavior that misappropriates paid working hours. This behavior contradicts the work values of "being diligent in one's job" and "delivering results in exchange for payment," carrying negative connotations. However, certain individuals have found ways to mitigate the negativity associated with this label. By creating space to neutralize the negative connotations, they adopt the self-proclaimed "salary thieves" to fulfill their social contact objectives.
This study is an initial exploration into the behavior of individuals who are self-proclaimed "salary thieves." It corroborates previous research findings and contributes three theoretical insights. The self-proclaimed of contemporary workers as "salary thieves" reflects overly idealized work values and highlights the prevailing work values of today's workforce. Last, managerial implications are discussed.

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