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題名 Performance standards and manager`s adoption of risky projects
作者 吳安妮
Chow, Chee W. ; Kohlmeyer, James M. ; Wu, Anne
日期 2007
上傳時間 24-Oct-2010 21:41:54 (UTC+8)
摘要 Innovation is the key to competitive advantage, and attaining innovation often requires taking on higher-than-usual levels of risk. Yet, while managers commonly profess support for efforts in innovation, they often emphasize safe, short-term results over more risky, long-term outcomes. As a result, a major challenge to firms is increasing employees’ willingness to adopt risky yet more profitable alternatives.</p><p>This study uses an experiment to test how the level of performance standard, per se, affect employees’ propensity to take on (more) risky projects. Using participants from the U.S. and Taiwan to represent higher versus lower individualism national cultures, it also examines the effects of national culture on employee actions. The findings are consistent with expectations from combining goal and prospect theories that a specific high standard motivates greater risk taking than a low standard. We find only limited difference between the U.S. and Taiwanese samples’ individualism/collectivism scores, which may help to explain the lack of significant differences between their reactions to the performance standard treatment
關聯 Advances in Management Accounting,16,63-105
資料類型 article
DOI http://dx.doi.org/10.1016/S1474-7871(07)16002-0
dc.creator (作者) 吳安妮zh_TW
dc.creator (作者) Chow, Chee W. ; Kohlmeyer, James M. ; Wu, Anne-
dc.date (日期) 2007-
dc.date.accessioned 24-Oct-2010 21:41:54 (UTC+8)-
dc.date.available 24-Oct-2010 21:41:54 (UTC+8)-
dc.date.issued (上傳時間) 24-Oct-2010 21:41:54 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47588-
dc.description.abstract (摘要) Innovation is the key to competitive advantage, and attaining innovation often requires taking on higher-than-usual levels of risk. Yet, while managers commonly profess support for efforts in innovation, they often emphasize safe, short-term results over more risky, long-term outcomes. As a result, a major challenge to firms is increasing employees’ willingness to adopt risky yet more profitable alternatives.</p><p>This study uses an experiment to test how the level of performance standard, per se, affect employees’ propensity to take on (more) risky projects. Using participants from the U.S. and Taiwan to represent higher versus lower individualism national cultures, it also examines the effects of national culture on employee actions. The findings are consistent with expectations from combining goal and prospect theories that a specific high standard motivates greater risk taking than a low standard. We find only limited difference between the U.S. and Taiwanese samples’ individualism/collectivism scores, which may help to explain the lack of significant differences between their reactions to the performance standard treatment-
dc.language zh_TWen
dc.language.iso en_US-
dc.relation (關聯) Advances in Management Accounting,16,63-105en
dc.title (題名) Performance standards and manager`s adoption of risky projectsen
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/S1474-7871(07)16002-0-
dc.doi.uri (DOI) http://dx.doi.org/10.1016/S1474-7871(07)16002-0-