近年來，有關消費者抱怨管理的主題受到廣泛重視，但相關研究卻侷限在企業的處理類型及如何提升消費者滿意度，缺乏深入探究企業處理的動機為何。本研究的目的為瞭解企業面對消費者抱怨時，回應過程背後的起心動念，探究企業處理顧客抱怨的行為動機及回應類型，並歸納出企業不回應顧客抱怨的原因。
本研究首先對12位受訪者進行焦點訪談，主要瞭解受訪者在處理消費者抱怨時所思考的因素與回應方式，然後運用紮根理論歸納出企業處理客訴的動機與回應類型。其次，找出企業處理消費者抱怨最常使用的方式，並且歸納抱怨處理的動機，及找出出不回應抱怨的原因。研究結果發現企業處理抱怨的動機可歸納為：經濟、心理與倫理等三大構面；以及六個次要構面：潛在利潤、處理成本、內部歸因、外部歸因、互動關係與公司政策理念。本研究之發現除可補足學術上的文獻缺口，以增加此主題的完整性，也提供學者未來研究從不同的面向來探討此議題。另外，也讓重視「消費者抱怨管理」的企業，了解加強員工服務訓練的重要性，藉此創造良好的服務品質，提高消費者的滿意度，達到口碑行銷的目的以利於長久經營。

Recently, the consumer complaint management issue has been more emphasized. However, previous research has focused on how diffirent types of complaint management and how satisfied consumers. Nevertheless, no studies were found that explored what motivation of company respond to complaint. Therefore, this study addresses this void in the literature by attempting to find out research questions. The purpose of this study is to explore company motivation of responding complaint and generalize the reason why company not response to complaint.
The research first interview 12 company managers and understand company how to respond consumer complaint. Then use grounded theory to summarize motivation of company and response types. Later conluded the strategies when company handle consumer complaint.
The result of this study is company resonding complaint have three motivation, included economic, psychology, and ethic phere. This finding can complement previous research gap. At the same time, the company which cocerning consumer complaint management understand the important of employees training. Consequently, providing excellent service quality and making satisfied consumer word-of-mouth.

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