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題名 The Effects of In-Group Identity and Clarity of the Bonus Determination Criteria on Supervisors’ Discretionary Bonus Adjustments: Field Evidence from China
作者 吳安妮
Wu, Anne;Ho, Joanna L. Y.;Lu, Cody
貢獻者 會計系
關鍵詞 in-group identity; clarity; bonus determination criteria; discretion; social identity theory; incentive contracting
日期 2023-07
上傳時間 5-Mar-2024 16:16:35 (UTC+8)
摘要 This study examines the influence of in-group identity between supervisors and subordinates and the clarity of the bonus determination criteria on supervisors’ discretionary adjustments of subordinates’ bonus compensation through the lens of social identity theory. Using field data from a multinational manufacturing company’s subsidiary in China, we find that in-group sales agents receive higher bonus awards and that this effect is more pronounced when there is high clarity of the bonus determination criteria. Additional analysis shows that these effects hold for higher-tenured sales agents and in regions characterized by lower sales agent turnover. Finally, we find that higher bonus awards are positively (negatively) associated with in-group sales agents’ future performance when there is low (high) clarity of the bonus determination criteria. Our findings hold potential implications for management practices in corporations operating in countries that have strong relationship-based cultures.
關聯 Journal of International Accounting Research, Vol.22, No.2, pp.103-119
資料類型 article
DOI https://doi.org/10.2308/JIAR-2022-013
dc.contributor 會計系
dc.creator (作者) 吳安妮
dc.creator (作者) Wu, Anne;Ho, Joanna L. Y.;Lu, Cody
dc.date (日期) 2023-07
dc.date.accessioned 5-Mar-2024 16:16:35 (UTC+8)-
dc.date.available 5-Mar-2024 16:16:35 (UTC+8)-
dc.date.issued (上傳時間) 5-Mar-2024 16:16:35 (UTC+8)-
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/150388-
dc.description.abstract (摘要) This study examines the influence of in-group identity between supervisors and subordinates and the clarity of the bonus determination criteria on supervisors’ discretionary adjustments of subordinates’ bonus compensation through the lens of social identity theory. Using field data from a multinational manufacturing company’s subsidiary in China, we find that in-group sales agents receive higher bonus awards and that this effect is more pronounced when there is high clarity of the bonus determination criteria. Additional analysis shows that these effects hold for higher-tenured sales agents and in regions characterized by lower sales agent turnover. Finally, we find that higher bonus awards are positively (negatively) associated with in-group sales agents’ future performance when there is low (high) clarity of the bonus determination criteria. Our findings hold potential implications for management practices in corporations operating in countries that have strong relationship-based cultures.
dc.format.extent 101 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Journal of International Accounting Research, Vol.22, No.2, pp.103-119
dc.subject (關鍵詞) in-group identity; clarity; bonus determination criteria; discretion; social identity theory; incentive contracting
dc.title (題名) The Effects of In-Group Identity and Clarity of the Bonus Determination Criteria on Supervisors’ Discretionary Bonus Adjustments: Field Evidence from China
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.2308/JIAR-2022-013
dc.doi.uri (DOI) https://doi.org/10.2308/JIAR-2022-013