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

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113451/144438 (79%)
Visitors : 51172284 Online Users : 277

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

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

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	118	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...