Determinants of Performance Measure Choices in Worker Incentive Plans
研究工人激励计划中绩效衡量指标选择的决定因素，发现信息含量、劳动力升级、奖金与支付能力挂钩、工会代表和管理参与等因素均有影响，且不同指标的影响因素不同。
This study examines the determinants of performance measure choices in worker incentive plans. The results indicate that informativeness issues such as those addressed in economic theories have a significant effect on measurement choices. However, other reasons for adopting the plans, such as upgrading the workforce and linking bonuses to the firm's ability to pay, also influence measurement choices, as do union representation and management participation in plan design. Moreover, the factors influencing the use of specific measures vary, suggesting that the aggregate performance measure classifications commonly used in compensation research provide somewhat misleading inferences regarding performance measurement choices.