Workplace Flexibility Practices and Corporate Performance: Evidence from the British Private Sector
利用2004年英国工作场所雇佣关系调查数据，将工作场所灵活性实践细分为数量、功能和成本三个方面，分析它们与企业财务营业额的关系，发现成本类灵活性实践（如利润相关薪酬）与企业绩效正相关，而工作自主性和兼职员工比例则负相关。
This paper investigates the relationship between workplace flexibility practices ( WFPs ) and corporate performance using data from the B ritish W orkplace E mployment R elations S urvey 2004. Disaggregating WFPs into numerical, functional and cost aspects enables the analysis of their relationships to an objective measure of corporate performance, namely workplace financial turnover. Furthermore separate analyses are presented for different types of workplace: differentiated by workforce size; ownership; age; wage level; and unionization. Results show that different types of workplaces need to pay attention to the mix of WFPs they adopt. We find that certain cost WFPs (profit‐related pay, merit pay and payment‐by‐results) have strong positive relationships with corporate performance. However, training delivers mixed corporate performance results, while the extent of job autonomy and the proportion of part‐time employees in a workplace have an inverse association with corporate performance. Given the limited existing research examining disaggregated measures of WFPs and objectively measured corporate performance, this paper offers useful insights for firms, policy makers and the overall economy.