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題名 Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance
作者 吳安妮
關鍵詞 Comprehensive performance measurement; performance-based compensation; employee effort; organizational performance; environmental uncertainty
日期 2010
上傳時間 6-十月-2010 11:31:30 (UTC+8)
摘要 This study explores firms` use of comprehensive performance measures and performance-based compensation in response to the increasingly uncertain competitive environment. Data from a sample of 84 Taiwanese high-tech manufacturing firms revealed an increased use of such systems among firms facing higher perceived environmental uncertainty. We also found performance-based pay to fully mediate the relationship between comprehensive performance measures and employee effort. Finally, employee effort is significantly and positively associated with organizational performance and fully explains the effect of performance-based compensation in increasing organizational performance.
關聯 Asia-pacific Journal of Accounting & Economics , vol. 17, no. 1, pp. 17-39
資料類型 article
DOI http://dx.doi.org/10.1080/16081625.2010.9720850
dc.creator (作者) 吳安妮zh_TW
dc.date (日期) 2010en_US
dc.date.accessioned 6-十月-2010 11:31:30 (UTC+8)-
dc.date.available 6-十月-2010 11:31:30 (UTC+8)-
dc.date.issued (上傳時間) 6-十月-2010 11:31:30 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/46283-
dc.description.abstract (摘要) This study explores firms` use of comprehensive performance measures and performance-based compensation in response to the increasingly uncertain competitive environment. Data from a sample of 84 Taiwanese high-tech manufacturing firms revealed an increased use of such systems among firms facing higher perceived environmental uncertainty. We also found performance-based pay to fully mediate the relationship between comprehensive performance measures and employee effort. Finally, employee effort is significantly and positively associated with organizational performance and fully explains the effect of performance-based compensation in increasing organizational performance.-
dc.language.iso en_US-
dc.relation (關聯) Asia-pacific Journal of Accounting & Economics , vol. 17, no. 1, pp. 17-39-
dc.subject (關鍵詞) Comprehensive performance measurement; performance-based compensation; employee effort; organizational performance; environmental uncertainty-
dc.title (題名) Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performanceen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1080/16081625.2010.9720850-
dc.doi.uri (DOI) http://dx.doi.org/10.1080/16081625.2010.9720850-