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題名 主管對於指派業務目標的說服方法與員工對業務目標的接受程度:實驗研究證據
Supervisors` Persuasion Tactics in Assigning Target and Subordinates` Acceptance of the Target: Experimental Evidence
作者 林雀華
Lin, Chueh-Hua
貢獻者 吳安妮<br>殷華祥
Wu, Anne<br>Yin, Huaxiang
林雀華
Lin, Chueh-Hua
關鍵詞 說服方法
目標難易度
目標接受程度
目標設定
主管與員工關係
Persuasion Tactics
Target Difficulty
Target Acceptance
Target Setting
Supervisor–Subordinate Relationship
日期 2023
上傳時間 2-Aug-2023 13:22:14 (UTC+8)
摘要 本研究採用情境式實驗設計，探討主管對於員工指派業務目標的說服方法如何影響員 工之目標接受程度。本研究預期並發現，主管的說服方法是可以提高員工的目標接受 程度。且本研究更進一步發現，相較於邊緣途徑 (Peripheral Route)的說服方法的影響, 中央途徑(Central Route)的說服方法才能有效提高員工的目標接受程度。再者，在目標難度極高的組別下，主管採用中央途徑的說服方法，使員工有較高的意願於工作上的付出及達標的企圖心。除此之外，本研究亦發現主管採用中央途徑的說服方法 下，亦可提升員工的正面情緒且同時降低負面情緒。綜上所述，本研究的實驗結果，對於目標設定的理論提出更進一步的貢獻以及對於主管與員工的關係有實務上的貢獻。
This study uses a scenario experiment to investigate how supervisors’ persuasion tactics affects subordinates’ target acceptance in the target setting process. I predict and find that employing persuasion routes in convincing target to subordinates improves subordinates’ target acceptance. Specifically, relative to no persuasion, using the central-route persuasion tactics improves subordinates’ target acceptance, whereas using the peripheral-route persuasion tactics does not improve subordinates’ target acceptance. Noteworthily, subordinates in the extremely challenging target group have higher intentions to exert their effort and to attain the target when their supervisor employs the central-route persuasion. I further find that, in comparison with no persuasion, as well as the peripheral-route persuasion, using the central-route persuasion can increase subordinates’ positive emotions and reduce their negative emotions. Taken together, this study contributes to target setting theory and has important practical implications for the supervisor–subordinate relationship.
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Arnold, M. C., & Artz, M. (2015). Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets. Accounting, Organizations and Society, 40, 61- 77. https://doi.org/10.1016/j.aos.2014.12.002

Arnold, M. C., Artz, M., & Tafkov, I. (2019). The effect of target transparency on managers’ target setting decisions. Available at SSRN 3431071. https://doi.org/10.2139/ssrn.3431071

Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2018). Team member subjective communication in homogeneous and heterogeneous teams. The Accounting Review, 93(5), 1-22. https://doi.org/10.2308/accr-52002

Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2020). Mutual monitoring and team member communication in teams. The Accounting Review, 95(5), 1-21. https://doi.org/10.2308/accr-52659

Arnold, M. C., & Tafkov, I. D. (2019). Managerial discretion and task interdependence in teams. Contemporary Accounting Research, 36(4), 2467-2493. https://doi.org/10.1111/1911-3846.12504

Atkinson, J. W. (1958). Towards experimental analysis of human motivation in terms of motives, expectancies, and incentives. In J. W. Atkinson (Ed.), Motives in fantasy, action and society: A method of assessment and study (pp. 288-305). Van Nostrand.

Austin, J. T. (1989). Effects of shifts in goal origin on goal acceptance and attainment. Organizational Behavior and Human Decision Processes, 44(3), 415-435. https://doi.org/10.1016/0749-5978(89)90017-4

Beehr, T. A., & Love, K. G. (1983). A meta-model of the effects of goal characteristics, feedback, and role characteristics in human organizations. Human Relations, 36(2), 151-166. https://doi.org/10.1177/001872678303600205

Bhattacharjee, S., & Brown, J. O. (2018). The impact of management alumni affiliation and persuasion tactics on auditors` internal control judgments. The Accounting Review, 93(2), 97-115. https://doi.org/10.2308/accr-51816

Bol, J. C., & Lill, J. B. (2015). Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and the ratchet effect? The Accounting Review, 90(5), 1755-1778. https://doi.org/10.2308/accr-51050

Brown, T., & Fanning, K. (2019). The joint effects of internal auditors` approach and persuasion tactics on managers` responses to internal audit advice. The Accounting Review, 94(4), 173-188. https://doi.org/10.2308/accr-52295

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Chow, C. W. (1983). 1983 Competitive Manuscript Award: The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages. Accounting Review, 667-685.

Christ, M. H. (2013). An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research, 25(1), 169- 197. https://doi.org/10.2308/jmar-50443

Earley, P. C. (1985). Influence of information, choice and task complexity upon goal acceptance, performance, and personal goals. Journal of Applied Psychology, 70(3), 481- 491. https://doi.org/10.1037/0021-9010.70.3.481

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描述 博士
國立政治大學
會計學系
105353503
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353503
資料類型 thesis
dc.contributor.advisor 吳安妮<br>殷華祥zh_TW
dc.contributor.advisor Wu, Anne<br>Yin, Huaxiangen_US
dc.contributor.author (Authors) 林雀華zh_TW
dc.contributor.author (Authors) Lin, Chueh-Huaen_US
dc.creator (作者) 林雀華zh_TW
dc.creator (作者) Lin, Chueh-Huaen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-Aug-2023 13:22:14 (UTC+8)-
dc.date.available 2-Aug-2023 13:22:14 (UTC+8)-
dc.date.issued (上傳時間) 2-Aug-2023 13:22:14 (UTC+8)-
dc.identifier (Other Identifiers) G0105353503en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146383-
dc.description (描述) 博士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 105353503zh_TW
dc.description.abstract (摘要) 本研究採用情境式實驗設計，探討主管對於員工指派業務目標的說服方法如何影響員 工之目標接受程度。本研究預期並發現，主管的說服方法是可以提高員工的目標接受 程度。且本研究更進一步發現，相較於邊緣途徑 (Peripheral Route)的說服方法的影響, 中央途徑(Central Route)的說服方法才能有效提高員工的目標接受程度。再者，在目標難度極高的組別下，主管採用中央途徑的說服方法，使員工有較高的意願於工作上的付出及達標的企圖心。除此之外，本研究亦發現主管採用中央途徑的說服方法 下，亦可提升員工的正面情緒且同時降低負面情緒。綜上所述，本研究的實驗結果，對於目標設定的理論提出更進一步的貢獻以及對於主管與員工的關係有實務上的貢獻。zh_TW
dc.description.abstract (摘要) This study uses a scenario experiment to investigate how supervisors’ persuasion tactics affects subordinates’ target acceptance in the target setting process. I predict and find that employing persuasion routes in convincing target to subordinates improves subordinates’ target acceptance. Specifically, relative to no persuasion, using the central-route persuasion tactics improves subordinates’ target acceptance, whereas using the peripheral-route persuasion tactics does not improve subordinates’ target acceptance. Noteworthily, subordinates in the extremely challenging target group have higher intentions to exert their effort and to attain the target when their supervisor employs the central-route persuasion. I further find that, in comparison with no persuasion, as well as the peripheral-route persuasion, using the central-route persuasion can increase subordinates’ positive emotions and reduce their negative emotions. Taken together, this study contributes to target setting theory and has important practical implications for the supervisor–subordinate relationship.en_US
dc.description.tableofcontents I. INTRODUCTION 1
1.1 Research Motivation and Purpose 1
1.2 Research Method and Predictions 2
1.3 Importance of the Research 3
1.4 Research Contributions and Implications 3
1.5 Research Framework 4

II. LITERATURE REVIEW 6
2.1 Review of the Target Setting Literature 6
2.1.1 Target Difficulty in Target Setting Theory 6
2.1.2 The Supervisor–Subordinate Relationship and Communications in
Target Setting 7
2.2 Literature Review of the ELM of Persuasion Theory 8
2.3 Review of the Target Acceptance Literature 10
2.3.1 The Relationship between the Supervisors’ Persuasion and Subordinates’ Target Acceptance 10
2.3.2 Target Difficulty as a Moderator in the Relationship between the Supervisors’ Persuasion and Subordinates’ Target Acceptance 11

III. THEORETICAL BACKGROUND AND HYPOTHESES 12
3.1 Expectancy Theory and Target Acceptance 12
3.2 Hypotheses 13
3.2.1 Target Difficulty and Target Acceptance 13
3.2.2 Persuasion and Target Acceptance 14
3.2.3 The Conceptual Framework of Target Difficulty Moderating Target
Acceptance 14
3.2.4 Target Difficulty Levels and Target Persuasion Tactics 15

IV. RESEARCH DESIGN 18
4.1 Participants 18
4.2 Experimental Task 18
4.3 Experimental Manipulations 21
4.3.1 Target Difficulty Manipulation 21
4.3.2 Persuasion Manipulation 21
4.4 Experimental Procedure 22
4.5 Test Variables 23
4.5.1 Dependent Variable 23
4.5.2 Independent Variables and Control Variable 23
4.5.3 Readability Control 23
4.6 Analysis Model 24

V. RESULTS 25
5.1 Manipulation Checks 25
5.2 Descriptive Statistics 25
5.3 Hypothesis Tests 28
5.3.1 Tests of the Target Difficulty and Persuasion Effect Hypotheses 28
5.4 Robustness Checks 37
5.4.1 The Intention to Exert Effort and to Attain the Target 37
5.5 Additional Analysis of the Impact of the Persuasion 41
5.5.1 Persuasion Routes and Perceptions of the Usefulness of a Communication and the Meaningfulness of a job 41
5.5.2 Persuasion Routes and Perceptions about Supervisors 46
5.5.3 Persuasion and Emotions 51

VI. CONCLUSIONS AND DISCUSSION 57
6.1 Conclusions 57
6.2 Contributions and Limitations 58

REFERENCES 60
APPENDIX 66		zh_TW
dc.format.extent 1380397 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353503en_US
dc.subject (關鍵詞) 說服方法zh_TW
dc.subject (關鍵詞) 目標難易度zh_TW
dc.subject (關鍵詞) 目標接受程度zh_TW
dc.subject (關鍵詞) 目標設定zh_TW
dc.subject (關鍵詞) 主管與員工關係zh_TW
dc.subject (關鍵詞) Persuasion Tacticsen_US
dc.subject (關鍵詞) Target Difficultyen_US
dc.subject (關鍵詞) Target Acceptanceen_US
dc.subject (關鍵詞) Target Settingen_US
dc.subject (關鍵詞) Supervisor–Subordinate Relationshipen_US
dc.title (題名) 主管對於指派業務目標的說服方法與員工對業務目標的接受程度:實驗研究證據zh_TW
dc.title (題名) Supervisors` Persuasion Tactics in Assigning Target and Subordinates` Acceptance of the Target: Experimental Evidenceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Arnold, M. C. (2015). The effect of superiors` exogenous constraints on budget negotiations. The Accounting Review, 90(1), 31-57. https://doi.org/10.2308/accr-50864

Arnold, M. C., & Artz, M. (2015). Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets. Accounting, Organizations and Society, 40, 61- 77. https://doi.org/10.1016/j.aos.2014.12.002

Arnold, M. C., Artz, M., & Tafkov, I. (2019). The effect of target transparency on managers’ target setting decisions. Available at SSRN 3431071. https://doi.org/10.2139/ssrn.3431071

Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2018). Team member subjective communication in homogeneous and heterogeneous teams. The Accounting Review, 93(5), 1-22. https://doi.org/10.2308/accr-52002

Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2020). Mutual monitoring and team member communication in teams. The Accounting Review, 95(5), 1-21. https://doi.org/10.2308/accr-52659

Arnold, M. C., & Tafkov, I. D. (2019). Managerial discretion and task interdependence in teams. Contemporary Accounting Research, 36(4), 2467-2493. https://doi.org/10.1111/1911-3846.12504

Atkinson, J. W. (1958). Towards experimental analysis of human motivation in terms of motives, expectancies, and incentives. In J. W. Atkinson (Ed.), Motives in fantasy, action and society: A method of assessment and study (pp. 288-305). Van Nostrand.

Austin, J. T. (1989). Effects of shifts in goal origin on goal acceptance and attainment. Organizational Behavior and Human Decision Processes, 44(3), 415-435. https://doi.org/10.1016/0749-5978(89)90017-4

Beehr, T. A., & Love, K. G. (1983). A meta-model of the effects of goal characteristics, feedback, and role characteristics in human organizations. Human Relations, 36(2), 151-166. https://doi.org/10.1177/001872678303600205

Bhattacharjee, S., & Brown, J. O. (2018). The impact of management alumni affiliation and persuasion tactics on auditors` internal control judgments. The Accounting Review, 93(2), 97-115. https://doi.org/10.2308/accr-51816

Bol, J. C., & Lill, J. B. (2015). Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and the ratchet effect? The Accounting Review, 90(5), 1755-1778. https://doi.org/10.2308/accr-51050

Brown, T., & Fanning, K. (2019). The joint effects of internal auditors` approach and persuasion tactics on managers` responses to internal audit advice. The Accounting Review, 94(4), 173-188. https://doi.org/10.2308/accr-52295

Cacioppo, J. T., & Petty, R. E. (1984). The elaboration likelihood model of Persuasion. Advances in Consumer Research, 11(1), 673–675.

Cacioppo, J. T., Petty, R. E., Kao, C. F., & Rodriguez, R. (1986). Central and peripheral routes to persuasion: An individual difference perspective. Journal of Personality and Social Psychology, 51(5), 1032. https://doi.org/10.1037/0022-3514.51.5.1032

Chow, C. W. (1983). 1983 Competitive Manuscript Award: The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages. Accounting Review, 667-685.

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