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  1. NTU Theses and Dissertations Repository
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請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23707
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dc.contributor.advisor杜榮瑞(Rong-Ruey Duh)
dc.contributor.authorPo-Hung Kuoen
dc.contributor.author郭柏宏zh_TW
dc.date.accessioned2021-06-08T05:07:29Z-
dc.date.copyright2011-07-06
dc.date.issued2011
dc.date.submitted2011-06-15
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Ariely, D. A. N., U. R. I. Gneezy, G. Loewenstein, and N. Mazar. 2009. Large stakes and big mistakes. Review of Economic Studies 76 (2): 451-469.
Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research 28: 148-180.
Awasthi, V., and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review 65 (4): 797-811.
Banker, R. D., S.-Y. Lee, and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics 21 (2): 195-226.
Baumeister, R. F. 1984. Choking under pressure: Self-consciousness and paradoxical effects of incentives on skillful performance. Journal of Personality & Social Psychology 46 (3): 610-620.
Bonner, S. E., R. Hastie, G. B. Sprinkle, and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research 12: 19-64.
Cable, D. M., and T. A. Judge. 1994. Pay preference and job search decisions: A person-organization fit perspective. Personnel Psychology 47 (2): 317-348.
Cadsby, C. B., S. Fei, and T. Francis. 2009. The impact of risk aversion and stress on the incentive effect of performance pay. Working Paper.
Cadsby, C. B., S. Fei, and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. Academy of Management Journal 50 (2): 387-405.
Camerer, C. F., and R. M. Hogarth. 1999. The effects of financial incentives in experiments: A review and capital-labor-production framework. Journal of Risk and Uncertainty 19 (1-3): 7-42.
Chow, C. W. 1983. The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. Accounting Review 58 (4): 667-685.
Deckop, J. R., K. K. Merriman, and G. Blau. 2004. Impact of variable risk preferences on the effectiveness of control by pay. Journal of Occupational & Organizational Psychology 77 (1): 63-80.
Dillard, J. F., and J. G. Fisher. 1990. Compensation schemes, skill level, and task performance: An. Decision Sciences 21 (1): 121-137.
Earley, P. C., T. Connolly, and G. Ekegren. 1989. Goals, strategy development, and task performance: Some limits on the efficacy of goal setting. Journal of Applied Psychology 74 (1): 24-33.
Eriksson, T., and M. C. Villeval. 2008. Performance-pay, sorting and social motivation. Journal of Economic Behavior & Organization 68 (2): 412-421.
Fessler, N. J. 2003. Experimental evidence on the links among monetary incentives, task attractiveness, and task performance. Journal of Management Accounting Research 15 (1): 161-176.
Gist, M. E., and T. B. Mitchell. 1992. Self-efficacy: A theoretical analysis of its determinants and malleability. Academy of Management Review 17 (2): 183-211.
Gomez-Mejia, L. R., and D. B. Balkin. 1989. Effectiveness of individual and aggregate compensation strategies. Industrial Relations: A Journal of Economy and Society 28 (3): 431-445.
Holt, C. A., and S. K. Laury. 2002. Risk aversion and incentive effects. The American Economic Review 92 (5): 1644-1655.
James, M. P., and E. F. Karen. 2006. The moderating role of individual-difference variables in compensation research. Journal of Managerial Psychology 21 (1/2): 19-35.
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Kachelmeier, S. J., and M. G. Williamson. 2010. Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity. Accounting Review 85 (5): 1669-1691.
Kuhn, K. M., and M. D. Yockey. 2003. Variable pay as a risky choice: Determinants of the relative attractiveness of incentive plans. Organizational Behavior and Human Decision Processes 90 (2): 323-341.
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Lee, T. W., E. A. Locke, and S. H. Phan. 1997. Explaining the assigned goal-incentive interaction: The role of self-efficacy and personal goals. Journal of Management 23 (4): 541-559.
Lepine, J. A., N. P. Podsakoff, and M. A. Lepine. 2005. A meta-analytic test of the challenge stressor--hindrance stressor framework: An explanation for inconsistent relationships among stressors and performance. Academy of Management Journal 48 (5): 764-775.
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Shearer, B. 2004. Piece rates, fixed wages and incentives: Evidence from a field experiment. Review of Economic Studies 71 (2): 513-534.
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Trank, C. Q., S. L. Rynes, and R. D. Bretz, Jr. 2002. Attracting applicants in the war for talent: Differences in work preferences among high achievers. Journal of Business and Psychology 16 (3): 331-345.
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Wright, P. M. 1992. An examination of the relationships among monetary incentives, goal level, goal commitment, and performance. Journal of Management 18 (4): 677-693.
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23707-
dc.description.abstract本研究主題有三,(1)檢驗標準嚴格程度、薪酬制度與工作績效間的關係。(2)探討風險規避程度是否在上述關係中扮演調節的角色。(3)探討不同工作複雜度下,風險規避程度對於薪酬制度選擇之影響。
本研究採實驗室實驗的方式,共招募232位大學生擔任受試者,分別進行轉碼工作(中度複雜)及算術問題(高度複雜)。研究結果顯示: (1)在中度複雜的轉碼工作下,僅有標準嚴格程度與風險規避程度之交互作用顯著;而在高度複雜的算術問題下,則僅有標準嚴格程度、薪酬制度及薪酬制度與風險規避程度之交互作用顯著,未完全符合研究假說之預期。(2)風險規避程度對於薪酬制度選擇之影響會受到工作複雜度之調節,唯有在高度複雜的工作下,其對於薪酬制度選擇之影響方會顯現。
zh_TW
dc.description.abstractThis study examines (1) the independent and joint effects of standard tightness and compensation scheme on job performance, (2) the role of risk-aversion in the above effects, and (3) whether the effect of risk-aversion on compensation scheme selection is moderated by task complexity. Recruiting 232 undergraduate students as the participants in an experiment in which some participants perform the decoding task (moderate complexity) while the others solve the arithmetic problem (high complexity), this study obtains the following findings.
First, for the decoding task, only the interaction between standard tightness and risk-aversion has a significant effect on job performance. For the arithmetic problem, standard tightness, compensation scheme, and the interaction between compensation scheme and risk-aversion have significant effects on job performance. Further, after controlling for the effect of capability, risk-aversion affects compensation scheme selection in the arithmetic problem, but not the decoding task, suggesting that the effect of risk-aversion on compensation scheme selection varies with task complexity.
en
dc.description.provenanceMade available in DSpace on 2021-06-08T05:07:29Z (GMT). No. of bitstreams: 1
ntu-100-R98722021-1.pdf: 1685724 bytes, checksum: 492bbfc48383fdf1b0f689af79b24361 (MD5)
Previous issue date: 2011
en
dc.description.tableofcontents第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究貢獻 2
第二節 論文結構與研究流程 3
一、論文結構 3
二、研究流程 3
第二章 文獻探討與研究假說 5
第一節 標準嚴格程度、薪酬制度對工作績效之影響 5
第二節 薪酬制度性質與個人特性契合程度對工作績效之影響 12
第三節 自行選擇薪酬制度之依據 15
第四節 工作複雜度對自行選擇薪酬制度之影響 18
第三章 研究方法 20
第一節 實驗設計 20
第二節 實驗程序 25
第三節 受試者 31
第四節 變數之定義 32
第五節 統計分析方法 34
第四章 研究結果與分析 35
第一節 操弄檢查 35
第二節 敘述統計 39
第三節 標準嚴格程度、薪酬制度對績效之影響及風險規避程度之調節作用 42
一、統計分析結果 43
二、敏感度分析 46
三、討論 46
第四節 自我選擇薪酬制度之依據及工作複雜度之影響 48
一、統計分析結果 48
二、敏感度分析 52
三、討論 52
第五章 研究結論、限制與建議 54
第一節 研究結論 54
第二節 研究限制 55
第三節 研究建議 55
參考文獻 56
dc.language.isozh-TW
dc.title標準嚴格程度、薪酬制度及工作績效間關係:風險規避程度及工作複雜度的調節作用zh_TW
dc.titleThe Effects of Standard Tightness and Compensation Scheme on Job Performance: The Moderating Effect of Risk-aversion and Task Complexityen
dc.typeThesis
dc.date.schoolyear99-2
dc.description.degree碩士
dc.contributor.oralexamcommittee許文馨(Wen-Hsin Hsu),李佳玲(Chia-Ling Lee)
dc.subject.keyword標準嚴格程度,薪酬制度,工作績效,風險規避程度,契合性,自行選擇,zh_TW
dc.subject.keywordstandard tightness,compensation scheme,job performance,risk-aversion,congruence,self-select,en
dc.relation.page58
dc.rights.note未授權
dc.date.accepted2011-06-16
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept會計學研究所zh_TW
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