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    题名: Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance
    作者: 吳安妮
    关键词: Comprehensive performance measurement;performance-based compensation;employee effort;organizational performance;environmental uncertainty
    日期: 2010
    上传时间: 2010-10-06 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
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1080/16081625.2010.9720850
    DOI: 10.1080/16081625.2010.9720850
    显示于类别:[會計學系] 期刊論文

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