政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/47427
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113656/144643 (79%)
造访人次 : 51734996      在线人数 : 605
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    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

    文件中的档案:

    档案 描述 大小格式浏览次数
    619638.pdf1898KbAdobe PDF21434检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈