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題名 Compensation Strategy and Organizational Performance: Evidence from the Banking Industry in an Emerging Economy
作者 吳安妮
Chang, C. Janie ; Ou, Chin S. ; Wu, Anne
日期 2004-07
上傳時間 24-Oct-2010 21:41:34 (UTC+8)
摘要 To survive in the turbulent, global business environment, companies must apply strategies to increase their competitiveness. Expectancy theory indicates that salary rewards can motivate employees to achieve company objectives (Vroom, 1964). First, we develop an analytical model to predict that companies using a high-reward strategy could outperform those using a low-reward strategy. Then, we obtain archival data from banking firms in Taiwan to test the proposed model empirically. We control the effects of operating scale (firm size) and assets utilization efficiency (assets utilization ratio). Empirical results show that salary levels and assets utilization efficiency significantly affect banks’ profitability.
關聯 Advances in Management Accounting,12,137-150
資料類型 article
dc.creator (作者) 吳安妮zh_TW
dc.creator (作者) Chang, C. Janie ; Ou, Chin S. ; Wu, Anne-
dc.date (日期) 2004-07-
dc.date.accessioned 24-Oct-2010 21:41:34 (UTC+8)-
dc.date.available 24-Oct-2010 21:41:34 (UTC+8)-
dc.date.issued (上傳時間) 24-Oct-2010 21:41:34 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47587-
dc.description.abstract (摘要) To survive in the turbulent, global business environment, companies must apply strategies to increase their competitiveness. Expectancy theory indicates that salary rewards can motivate employees to achieve company objectives (Vroom, 1964). First, we develop an analytical model to predict that companies using a high-reward strategy could outperform those using a low-reward strategy. Then, we obtain archival data from banking firms in Taiwan to test the proposed model empirically. We control the effects of operating scale (firm size) and assets utilization efficiency (assets utilization ratio). Empirical results show that salary levels and assets utilization efficiency significantly affect banks’ profitability.-
dc.language zh_TWen
dc.language.iso en_US-
dc.relation (關聯) Advances in Management Accounting,12,137-150en
dc.title (題名) Compensation Strategy and Organizational Performance: Evidence from the Banking Industry in an Emerging Economyen
dc.type (資料類型) articleen