政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/71065
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71065


    Title: 獎酬計畫與創新
    Authors: 戚務君;王泰昌
    Contributors: 會計系
    Date: 2000-04
    Issue Date: 2014-11-03 17:15:45 (UTC+8)
    Abstract: 本文探討獎酬計畫對創新活動的影響以及文獻未曾討論過之誘因強度的可能成本。本研究中 ` 業主在擬定獎酬計晝時` 先決定是否要參考同業結果，再由經理人員選擇手交資計晝 。 分析結果顯示: 當業主認為存有好計晝的可能性與報賞夠大時,業主會傾向採行絕對獎酬計畫二 反之 ` 則採行參考同業產出的獎酬計畫。而當經理人員面臨參考同業產出的獎酬計晝時，較容易有保守的傾向。這表示在一個穩定 (stable)的環境下 ` 參考同業結果的獎酬計畫較佳 ` 但是在一個劇烈變化的環王竟下 ` 絕對獎酬計晝則可能優於參考同業產出結果獎酬計畫 。 至於誘因強度對於預算溝通機制的影響在於，當誘因強度不高時 ` 可以利用簡單的溝通機制 `得到盞巠理人員誠實報告私有資訊的均衡; 而一旦誘因強度過高時， 業主必須在某些限制下才得以設計一套手复雜的溝通制 ` 以使系巠王里人員誠實報告其私有資訊的均衡。
    Relation: 會計評論,32, 27-48
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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