企业内部业绩评价多样性的行为影响研究——基于员工激励计划的实证分析

Study on the Behavioral Effects of the Internal Performance Measurement Diversity in Individual Incentive Plans

利用结构方程模型,通过构建业绩指标与员工行为反应之间的关系模型,对员工激励计划中表现出的业绩评价指标多样性进行了行为影响研究。结果表明:业绩评价指标多样性水平越高,员工感受到的角色模糊水平越高;员工感受到的角色模糊水平反向影响着员工的个人业绩和工作满意度;评价多样性与员工行为反应之间的关系受个体人格特征的调节,价值承诺水平越高,员工的角色模糊水平或角色冲突水平越低。

Since the 1990s, how to establish a comprehensive performance measurement system has been a popular topic in recent accounting research. While empirical researches haven＇ t reached the agreement on the direct relations between the system and the organization＇ s performance. According to the conflicting results, this study examines the behavioral responses to individual incentive plans balancing multipie performance measures. Conclusions of the SEM analysis are： firstly, measurement diversity in incentive plan is positively correlated with the level of role ambiguity experienced by the subordinate. Secondly, role ambiguity experienced by the subordinate is negatively correlated with individual performance and individual performance is positively correlated with job-satisfaction. Thirdly, subordinates with higher （lower） value commitment experience lower （higher） role conflict / role ambiguity in response to the measuremant diversity in incentive plan.