员工自主权与绩效薪酬

Employee Discretion and Performance Pay

Accounting Review · 2009
被引 60
人大 A+FT50UTD24ABS 4*

中文导读

研究绩效薪酬与工作方法及日程安排自主权之间的关系,比较了基于特定知识和测量成本的两种理论,发现团队和公司激励促进分权,而计件工资与自主权无关。

Abstract

ABSTRACT: This study examines the relationship between performance pay and the decision to delegate the choice of work methods and scheduling. I compare two theoretical approaches, based on specific knowledge and measurement costs, respectively. Both perspectives suggest a complementarity between discretion and performance pay, but the former predicts a positive effect of job complexity on discretion and performance pay, and the latter implies a negative effect. Results suggest that group and firm-wide incentives are used to decentralize decisions and to take advantage of employees' specific knowledge, whereas piece rates are driven by performance measurement considerations and are not associated with more discretion.

员工自由裁量权绩效薪酬特定知识计量成本