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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/46283

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/46283

Title:	Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance
Authors:	吳安妮
Keywords:	Comprehensive performance measurement;performance-based compensation;employee effort;organizational performance;environmental uncertainty
Date:	2010
Issue Date:	2010-10-06 11:31:30 (UTC+8)
Abstract:	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.
Relation:	Asia-pacific Journal of Accounting & Economics , vol. 17, no. 1, pp. 17-39
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1080/16081625.2010.9720850
DOI:	10.1080/16081625.2010.9720850
Appears in Collections:	[會計學系] 期刊論文

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