政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/150388

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/150388

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/150388

Title:	The Effects of In-Group Identity and Clarity of the Bonus Determination Criteria on Supervisors’ Discretionary Bonus Adjustments: Field Evidence from China
Authors:	吳安妮 Wu, Anne;Ho, Joanna L. Y.;Lu, Cody
Contributors:	會計系
Keywords:	in-group identity;clarity;bonus determination criteria;discretion;social identity theory;incentive contracting
Date:	2023-07
Issue Date:	2024-03-05 16:16:35 (UTC+8)
Abstract:	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.
Relation:	Journal of International Accounting Research, Vol.22, No.2, pp.103-119
Data Type:	article
DOI 連結:	https://doi.org/10.2308/JIAR-2022-013
DOI:	10.2308/JIAR-2022-013
Appears in Collections:	[會計學系] 期刊論文

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