超越绩效:评估的潜力对员工自愿离职决策重要吗?

Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?

Journal of Accounting Research · 2023
被引 11
人大 AFT50UTD24ABS 4*

中文导读

研究一家跨国公司的数据发现,高绩效高潜力员工的离职率低于低绩效非高潜力员工;在工龄较短的员工中,潜力对离职的影响超过绩效,且绩效相同时潜力越高离职率越低。

Abstract

ABSTRACT Firms are increasingly implementing performance–potential assessment systems, whereby supervisors evaluate employees’ current performance and future‐oriented potential (i.e., promotion prospects). Whether retention is greatest for high performance–high potential (HiPo) employees under such a system is an empirical question—while the “promise” of a promotion may aid retention, these employees likely face attractive outside options. Using data from a multinational firm, I find that HiPos generally depart at a lower rate than lower performing non‐HiPos. Among shorter tenured employees, I find the strongest evidence that potential matters to departures, above and beyond performance. In several instances, the rate of departure is lower when assessed potential is higher, holding performance constant. This is the case both among higher performers, where high potential leads to HiPo status, and among lower performers where high potential affords no such status. My findings suggest that HiPo status and potential ratings may help in facilitating employees’ early sorting decisions.

绩效-潜力评估高潜员工主动离职员工保留