政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/150388
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    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 link: https://doi.org/10.2308/JIAR-2022-013
    DOI: 10.2308/JIAR-2022-013
    Appears in Collections:[Department of Accounting] Periodical Articles

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