The people make the process: commitment to employees, decision making, and performance
研究发现，只有当企业拥有能干、积极且敬业的员工队伍时，精心设计的决策过程才能最有效地提升财务绩效；对员工的承诺（如培训、薪酬、公平对待）能增强决策质量，进而提高资产回报率，尤其在不确定环境下效果更显著。
This study argues that a well designed decision making process will have its most positive impact on company financial performance when it is carried out by a capable, motivated and dedicated workforce. Prior research has determined that such a workforce can be developed via an organization’s commitment to its employees (OCE) in the form of ample training and compensation, fairness, and meaningful personal consideration. We argue that OCE will enhance financial performance where it is able to improve the quality of a decision making process that emphasizes ample information processing, collaboration, and initiative. Conversely, these three dimensions of decision making are expected to be of little value where OCE—and hence a capable and motivated workforce—are lacking. These expectations were borne out in our study of Korean companies. Specifically, we found positive associations between return on assets and the interactions between OCE and information processing, collaboration, and initiative, respectively. We found also that these interactions contributed the most to return on assets in uncertain environments, where effective information processing, collaboration and initiative were especially important.