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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47427


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/47427


    题名: Measurment Evaluation and Reward of Profit Center Managers: A Cross-Cultural Field Study
    作者: 吳安妮
    MERCHANT, KENNETH A.;CHOW, CHEE W.;WU, ANNE
    关键词: Incentives;National Cultures;Performance Measurement;Profit Centres;Rewards;Taiwan;Usa
    日期: 1995
    上传时间: 2010-10-22 23:48:55 (UTC+8)
    摘要: vThis study explored differences between U.S. and Taiwanese firms in measuring, evaluating and rewarding profit center managers, a subject which has not been addressed in the research literature. Four research propositions were developed based on a review of the existing literature on the effects of differences in national culture. These propositions were used to guide a field study in four firms, two in each country, matched in terms of existence of multiple profit centers, industry, and, to some extent, size. The choice of a field research method reflected the nascent state of theory development in the areas being studied. Thus, possible statistical significance of the findings was sacrificed in favor of depth of situational understanding and opportunities to explore new theoretical possibilities. The findings were generally inconsistent with the research propositions, thus suggesting at best a weak link between the previously identified dimensions of national culture and firms` measurement, evaluation and reward practices. The only finding consistent with expectations was that as compared to U.S. firms, Taiwanese firms make less use of long-term (multi-year) incentives. However, the study did reveal seven other variables that seem to be more important than national culture in explaining differences (and similarities) between the practices of the firms in the two countries. This list includes senior managers` education and experience, the company`s stage of economic development, managers` beliefs about the workings of their nation`s stock market, the company`s type of business, the nation`s labor force mobility, the company`s pattern of growth, and the use of consultants. The paper explains the effects of each of these variables on the firms` management control system practices and, consequently, provides a contribution to theory development in this area.
    關聯: Accounting Organization and Society,20(7/8),619-638
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/0361-3682(95)00021-Z
    DOI: 10.1016/0361-3682(95)00021-Z
    显示于类别:[會計學系] 期刊論文

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