主管主觀分配獎酬方式、員工知覺公平、工作滿意程度與工作績效：實驗研究

The Effects of the Superior's Subjective Discretion on Bonus Allocation on the Subordinates' Perceived Justice, Job Satisfaction, and Job Performance: An Experimental Study

10.6342/NTU.2011.01836

蕭洙欣

主觀衡量 ； 知覺公平 ； 工作滿意程度 ； 工作績效 ； 結構方程模式 ； subjectivity ； perceived justice ； job satisfaction ； job performance ； structural equation modeling

國立臺灣大學會計學系學位論文

2011年

碩士

杜榮瑞

繁體中文

本研究以實驗室研究法探討主管主觀分配獎酬方式對員工知覺公平、工作滿意程度與工作績效之影響。本研究招募70名臺灣大學之大學部及碩士班在學學生為受試者。在實驗中，以兩位受試者為一個工作團隊，受試者在八期的實驗各自獨立執行轉碼工作。本研究採3×1的受試者間實驗操弄方式，將受試者隨機分派至三組不同的獎酬分配方式之其中一組，這三組分別為「依個人績效按件計酬組」、「依團隊績效平均分配組」及「依主管裁量分配組」。 本研究以結構方程模式驗證假說，研究結果顯示，主管主觀分配獎酬方式會直接影響員工知覺公平與工作績效，但不會直接影響員工工作滿意程度；員工知覺公平與會正向影響工作滿意程度，但不會直接影響工作績效；而工作滿意程度與工作績效具有正向關係。在中介效果的部分，主管主觀分配獎酬方式會透過員工知覺公平的中介作用，對工作滿意程度產生影響；而員工知覺公平會透過工作滿意程度的中介作用，對工作績效產生影響。

This study examines the effects of the superior’s subjective discretion on bonus allocation on the subordinates’ perceived justice, job satisfaction, and job performance. This study recruits 70 undergraduates and graduates as the participants in an experiment in which they are paired to form a two-person team to perform the decoding task independently for eight periods. Adopting a 3x1 between-subjects design by which the participants are randomly assigned to one of three bonus allocation methods: compensation based on actual individual-performance, compensation based on equal share of the actual team performance, and compensation based on the superior’s subjective judgment which deviates from actual individual-performance. Using structural equation modeling to test the hypotheses, this study finds that the superior’s subjective discretion has a direct effect on the subordinate’s perceived justice as well as job performance, but does not has a direct effect on job satisfaction. Perceived justice has a direct effect on job satisfaction but not job performance. Job satisfaction has a direct effect on job performance. In terms of mediating effects, the superior’s subjective discretion has an indirect effect on job satisfaction via perceived justice. Also, perceived justice has an indirect effect on job performance via job satisfaction. Implications for performance evaluation and incentive contracts are discussed.

1. 林淑姬，薪酬公平、程序公平與組織承諾、組織公民行為關係之研究，國立政治大學企業管理研究所博士論文，1992年。
   連結：
2. 林淑姬、樊景立、吳靜吉、司徒達賢，薪酬公平、程序公正與組織承諾、組織公民行為，管理評論，第13卷，第2期：87-107，1994年7月。
   連結：
3. 陸洛、高旭繁，組織行為，滄海書局，2009年5月。
   連結：
4. 陳惠芳、洪嘉徽，員工知覺薪酬公平與賦權對組織承諾影響之研究，東吳經濟商學學報，第52期：235-262，2006年3月。
   連結：
5. 鄭伯壎，差序格局與華人組織行為，本土心理學研究，第3期：142-219，1995年。
   連結：
6. 賴德銘，企業主管面對工作壓力所產生工作滿足與工作績效之研究，國立台北大學企業管理學系研究所碩士論文，2008年。
   連結：
7. Adams, J. S. 1963. Towards an understanding of inequity. Journal of Abnormal and Social Psychology 67 (3): 422-436.
   連結：
8. Alexander, S., and M. Ruderman. 1987. The role of procedural and distributive justice in organizational behavior. Social Justice Research 1 (2): 177-198.
   連結：
9. Ambrose, M. L., and C. T. Kulik. 1999. Old friends, new faces: Motivation research in the 1990s. Journal of Management 25 (3): 231-292.
   連結：
10. Anderson, J. C., and D. W. Gerbing. 1988. Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin 103 (3): 411-423.
    連結：
11. Bagozzi, R. P., and Y. Yi. 1988. On the evaluation of structural equation models. Academy of Marketing Science 16 (1): 76-94.
    連結：
12. Baker, G., R. Gibbons, and K. J. Murphy. 1994. Subjective performance measures in optimal incentive contracts. The Quarterly Journal of Economics 109 (4): 1125-1156.
    連結：
13. Banker, R. D., G. Potter, and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review 75 (1): 65-92.
    連結：
14. ——–, and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research 27(1): 21-39.
    連結：
15. Bartol, K. M. 1983. Turnover among DP personnel: A casual analysis. Communications of the ACM 26 (10): 807-811.
    連結：
16. Black, J. S., and H. B. Gregersen. 1997. Participative decision-making: An integration of multiple dimensions. Human Relations 50 (7): 859-878.
    連結：
17. Bol, J. C. 2008. Subjectivity in compensation contracting. AAA Management Accounting Section 2006 Annual Meeting.
    連結：
18. ——–. 2010. The determinants and performance effects of managers performance evaluation biases. SSRN eLibrary.
    連結：
19. ——–, and S. D. Smith. 2010. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review (forthcoming).
    連結：
20. Brayfield, A. H., and W. H. Crockett. 1955. Employee attitudes and employee performance. Psychological Bulletin 52 (5): 396-424.
    連結：
21. Browne, M. W., and R. Cudeck. 1993. Testing Structural Equation Models. Newbury Park, CA: Sage.
    連結：
22. Budde, J. 2007. Performance measure congruity and the balanced scorecard. Journal of Accounting Research 45 (3): 515-539.
    連結：
23. Burney, L. L., C. A. Henle, and S. K. Widener. 2009. A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance. Accounting, Organizations and Society 34 (3-4): 305-321.
    連結：
24. Bushman, R. M., R. J. Indjejikian, and A. Smith. 1996. CEO compensation: The role of individual performance evaluation. Journal of Accounting and Economics 21 (2): 161-193.
    連結：
25. Byrne, B. M. 2009. Structural Equation Modeling with AMOS: Basic Concepts, Applications, and Programming. New York: Routledge/Taylor & Francis.
    連結：
26. Campbell, J. P. 1990. Modeling the performance prediction problem in industrial and organizational psychology. Handbook of Industrial and Organizational Psychology 1:687-732.
    連結：
27. Cascio, W. F. 1991. Costing Human Resources: The Financial Impact of Behavior in Organizations. Boston, MA: PWS-Kent.
    連結：
28. ——–, J. C. Cooper, and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16 (1): 47-60.
    連結：
29. Cohen-Charash, Y., and P. E. Spector. 2001. The role of justice in organizations: A meta-analysis. Organizational Behavior and Human Decision Processes 86 (2): 278-321.
    連結：
30. Colquitt, J. A., D. E. Conlon, M. J. Wesson, C. O. L. H. Porter, and K. Y. Ng. 2001. Justice at the millenium: A meta-analytic review of 25 years of organizational justice research. Journal of Applied Psychology 86 (3): 425-445.
    連結：
31. Daileyl, R. C., and D. J. Kirk. 1992. Distributive and procedural justice as antecedents of job dissatisfaction and intent to turnover. Human Relations 45 (3): 305-317.
    連結：
32. Dittrich, J. E., and M. R. Carrell. 1979. Organizational equity perceptions, employee job satisfaction, and departmental absence and turnover rates. Organizational Behavior and Human Performance 24 (1): 29-40.
    連結：
33. Ederhof, M. 2010. Discretion in bonus plans. The Accounting Review 85 (6): 1921-1949.
    連結：
34. Ferris, G. R., and T. A. Judge. 1991. Personnel/Human resources management: A political influence perspective. Journal of Management 17: 447-488.
    連結：
35. Fisher, J. G., L. A. Maines, S. A. Peffer, and G. B. Sprinkle. 2005. An experimental investigation of employer discretion in employee performance evaluation and compensation. The Accounting Review 80 (2): 563-583.
    連結：
36. Folger, R., and M. A. Konovsky. 1989. Effects of procedural and distributive justice on reactions to pay raise decisions. The Academy of Management Journal 32 (1): 115-130.
    連結：
37. Fulk, J., A. P. Brief, and H. B. Steve. 1985. Trust-in-supervisor and perceived fairness and accuracy of performance evaluations. Journal of Business Research 13: 299-313.
    連結：
38. Gibbs, M., K. A. Merchant, W. A. Van der Stede, and M. E. Vargus. 2004. Determinants and effects of subjectivity in incentives. The Accounting Review 79 (2): 409-436.
    連結：
39. ——–, ——–, ——–, and ——–. 2009. Performance measure properties and incentive system design. Industrial Relations 48 (2): 237-264.
    連結：
40. Greenberg, J. 1990. Organizational justice: Yesterday, today, and tomorrow. Journal of Management 16 (2): 399-432.
    連結：
41. Hayes, R. M., and S. Schaefer. 2000. Implicit contracts and the explanatory power of top executive compensation for future performance. RAND Journal of Economics 31 (2): 273-293.
    連結：
42. Holmstrom, B. 1979. Moral hazard and observability. Bell Journal of Economics 10 (1): 74-91.
    連結：
43. Homans, G. C. 1961. Social Behaviour: Its Elementary Forms. London: Routledge & Kegan Paul.
    連結：
44. Hoppock, R. 1935. Job Satisfaction. New York: Harper & Row Inc.
    連結：
45. Indjejikian, R. J. 1999. Performance evaluation and compensation research: An agency perspective. Accounting Horizons 13 (2): 147-157.
    連結：
46. Ittner, C. D., D. F. Larcker, and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review 78 (3): 725-758.
    連結：
47. Kennedy, F. A., J. M. Kohlmeyer, and R. J. Parker. 2009. The roles of organizational justice and trust in a gain-sharing control system. AAA Management Accounting Section 2007 Annual Meeting.
    連結：
48. Klein, S. M. 1973. Pay factors as predictors to satisfaction: A comparison of reinforcement, equity, and expectancy. Academy of Management Journal 16 (4): 598-610.
    連結：
49. Krishnan, R., J. L. Luft, and M. D. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting decisions: Experimental evidence on precision and error covariance. The Accounting Review 80 (4): 1163-1192.
    連結：
50. Kwon, I. 2006. Endogenous favoritism in organizations. Topics in Theoretical Economics 6 (1): 1-26.
    連結：
51. Landry, S., E. Schiehll, and J.-M. Fallu. 2010. Procedural justice in managerial performance evaluation: Effects of subjectivity, voice opportunity and relationship quality. SSRN eLibrary.
    連結：
52. Lau, C. M., and A. Moser. 2008. Behavioral effects of nonfinancial performance measures: The role of procedural fairness. Behavioral Research in Accounting 20 (2): 55-71.
    連結：
53. ——–, and M. Sholihin. 2005. Financial and nonfinancial performance measures: How do they affect job satisfaction? The British Accounting Review 37 (4): 389-413.
    連結：
54. Martin, C. L., and N. Bennett. 1996. The role of justice judgments in explaining the relationship between job satisfaction and organizational commitment. Group and Organization Management 21 (1): 84-104.
    連結：
55. McFarlin, D. B., and P. D. Sweeney. 1992. Distributive and procedural justice as predictors of satisfaction with personal and organizational outcomes. The Academy of Management Journal 35 (3): 626-637.
    連結：
56. Moers, F. 2005. Discretion and bias in performance evaluation: The impact of diversity and subjectivity. Accounting, Organizations and Society 30 (1): 67-80.
    連結：
57. Nisar, T. M. 2007. Evaluation of subjectivity in incentive pay. Journal of Financial Services Research 31 (1): 53-73.
    連結：
58. Preacher, K. J., and A. F. Hayes. 2004. SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior Research Methods, Instruments and Computers 36 (4): 717-731.
    連結：
59. Prendergast, C., and R. Topel. 1993. Discretion and bias in performance evaluation. European Economic Review 37 (2-3): 355-365.
    連結：
60. ——–, and ——–. 1996. Favoritism in organizations. Journal of Political Economy 104 (5): 958-978.
    連結：
61. Rajan, M. V., and S. Reicheistein. 2009. Objective versus subjective indicators of managerial performance. The Accounting Review 84 (1): 209-237.
    連結：
62. ——–, and ——–. 2006. Subjective performance indicators and discretionary bonus pools. Journal of Accounting Research 44 (3): 585-618.
    連結：
63. ——–. 1992. Organizational Behavior. New Jersey: Prentice-Hall.
    連結：
64. Schermerhorn, J. R., J. G. Hunt, and R. N. Osborn. 1994. Managing Organizational Behavior. New York: Wiley.
    連結：
65. Smith, P. C., L. M. Kendall, and C. L. Hulin. 1969. The Measurement of Satisfaction in Work and Retirement. Chicago, Illinois: Rand McNally and Company,
    連結：
66. Summers, T. P., and W. H. Hendrix. 1991. Modelling the role of pay equity perceptions: A field study. Journal of Occupational Psychology 64 (1): 145-157.
    連結：
67. Tae Sik, A., H. Iny, and K. Myung-In. 2010. The impact of performance measure discriminability on ratee incentives. The Accounting Review 85 (2): 389-417.
    連結：
68. Tang, T. L. P., and L. J. Sarsfield-Baldwin. 1996. Distributive and procedural justice as related to satisfaction and commitment. SAM Advanced Management Journal 61: 25-31.
    連結：
69. Thibaut, J., and L. Walker. 1975. Procedural Justice: A Psychological Analysis. New Jersey: Prentice-Hall.
    連結：
70. Tyler, T. R., and S. L. Blader. 2000. Cooperation in Groups: Procedural Justice, Social Identity, and Behavioral Engagement. Philadelphia: Psychology Press.
    連結：
71. Van der Stede, W. A., C. W. Chow, and T. W. Lin. 2006. Strategy, choice of performance measures, and performance. Behavioral Research in Accounting 18: 185-205.
    連結：
72. Wallace, M., and C. Fay. 1988. Compensation Theory and Practice. Boston: PWS-Kent.
    連結：
73. Waller, W. S., and C. W. Chow. 1985. The self-selection and effort effects of standard-based employment contracts: A framework and some empirical evidence. The Accounting Review 60 (3): 458-476.
    連結：
74. Williams, L. J., and J. T. Hazer. 1986. Antecedents and consequences of satisfaction and commitment in turnover models: A reanalysis using latent variable structural equation methods. Journal of Applied Psychology 71 (2): 219-231.
    連結：
75. Woods, A. 2009. Subjective adjustments to objective performance measures. SSRN eLibrary.
    連結：
76. 李茂能，結構方程模式軟體AMOS之簡介及其在測驗編製上之應用，心理出版社，2006年11月。
77. 吳明隆，結構方程模式：AMOS的操作與應用，五南圖書，2007年11月。
78. 吳靜吉、廖素華，明尼蘇達滿意問卷研究，政治大學學報，1978年。
79. 林東清，影響資訊人員工作滿意度與工作績效的因素分析，人力資源學報，第3期：35-52，1993年12月。
80. 徐瑋伶，海峽兩岸企業主管之差序式領導：一項歷程性的分析，國立臺灣大學心理學研究所博士論文，2004年。
81. 許士軍，管理學，台灣東華書局，1985年。
82. 許祐華，薪酬制度、工作滿足與工作績效關係之比較，國立交通大學國際經貿學程碩士班碩士論文，2003年。
83. 張瑞當、徐漢祥、倪豐裕，公平性認知對組織成員工作滿意度與組織承諾影響之實證研究，中山管理評論，第9卷，第1期：135-163，2001年3月。
84. 陳裕棋，薪酬公平與工作態度關係之探討，國立中央大學人力資源管理研究所碩士論文，1997年。
85. 陳寬裕、王正華，論文統計分析實務：SPSS與AMOS的應用，五南圖書，2010年1月。
86. 湛瑄宇，員工薪資滿足之前因後果之研究，中原大學企業管理學系研究所碩士論文，2000年。
87. 馮麗蓁，我國上市（櫃）公司財務會計主管的人格特質與其工作滿意度、工作績效關係之研究，中國文化大學會計研究所碩士論文，2003年。
88. 黃芳銘，結構方程模式：理論與應用，五南圖書，2002年9月。
89. 黃英忠、黃良志、鍾昆原、溫金豐，員工激勵與績效管理，國立空中大學，2005年6月。
90. 蔡木霖，公賣局獎酬結構改變對組織公平、組織承諾、工作滿足及績效的影響，國立台北大學企業管理學系研究所博士論文，2002年。
91. 蘇義祥，中華電信專戶服務部門領導型態與工作績效關係之研究:服務人員特質及成熟度的調節作用，國立中山大學企業管理學系研究所碩士論文，1999年。
92. Akerlof, G. A., and J. L. Yellen. 1988. Fairness and unemployment. The American Economic Review 78 (2): 44-49.
93. Baiman, S., and M. V. Rajan. 1995. The informational advantages of discretionary bonus schemes. The Accounting Review 70 (4): 557-579.
94. Bies, R. J., and J. S. Moag. 1986. Interactional justice: Communication criteria of fairness. Research on negotiation in organizations 1 (1): 43-55.
95. Carrol, S., and C. Schneier. 1982. Performance Appraisal and Development of Performance in Organizations. Glenview, Illionis: Scott.
96. Chow, C. W. 1983. The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. The Accounting Review 58 (4): 667-685.
97. Hair, J. F., W. C. Black, B. J. Babin, R. E. Anderson, and R. L. Tatham. 1998. Multivariate Data Analysis. New Jersey: Prentice-Hall.
98. Lindquist, T. M. 1995. Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice and referent cognitions on satisfaction and performance. Journal of Management Accounting Research 7: 122-147.
99. Martin, J. 1981. Relative Deprivation: A Theory of Distributive Injustice for an Era of Shrinking Resources. Graduate School of Business, Stanford University.
100. Robbins, S. P. 1998. Organizational Behavior. New Jersey: Prentice-Hall.
101. Rockness, H. O. 1977. Expectancy theory in a budgetary setting: An experimental examination. The Accounting Review 52 (4): 893-903.
102. Vroom, V. H. 1964. Work and Motivation. New York: Wiley.