固定薪酬按产出还是按时间?对工作速度和质量的影响

Fixed Pay for Output or Time? Implications for Work Speed and Quality

Journal of Accounting Research · 2026
被引 0 · 同刊同年前 10%
人大 AFT50UTD24ABS 4*

中文导读

研究固定薪酬中按产出计酬与按时间计酬对工人工作速度和质量的影响,发现按产出计酬的工人质量更高、单位耗时更长,为雇主选择薪酬方案提供参考。

Abstract

ABSTRACT This paper explores the influence of two fixed payment arrangements—time‐based and output‐based wages—on worker behavior and performance in a multidimensional task setting. We examine how these wages affect the time workers spend on individual units of a task and their work quality. We contend that fixed compensation schemes can implicitly communicate standards of acceptable work. Our empirical evidence from MTurk experiments and a laboratory experiment indicates that workers on output‐based wages deliver higher quality and spend more time on individual units than their time‐based counterparts. These findings are consistent with output‐based wages, implying a standard of acceptable quality—without a conflicting standard of speed—to which workers respond. Our results emphasize the power of implicit cues from fixed compensation schemes and offer insights for employers, suggesting the choice between output‐ and time‐based wages should be informed by whether quality or turnaround time is valued more.

固定工资计件工资工作质量工作速度