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題名：績效資訊特性與控制、薪資設計--組織控制觀點與代理理論觀點之整合
書刊名：臺大管理論叢
作者：黃家齊 引用關係
作者(外文)：Huang, Jia-chi
出版日期：2000
卷期：10:2
頁次：頁227-255
主題關鍵詞：薪資設計；薪資給付基礎；組織控制；績效資訊；代理理論；Compensation design；Basis for pay；Organizational control；Performance information；Agency theory
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  • 被引用次數被引用次數:期刊(6) 博士論文(3) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:30
  • 點閱點閱:70
本研究針對薪資設計進行探討。作者將薪資給付基礎視為組織可有效運用的控制機制，並透過文獻探討與觀念推演，分析績效本位、職務本位以及技能本位等三類薪資給付基礎具備之控制功能。其中，績效本位薪資具備了產出控制的功能，職務本位薪資偏重在行為控制功能，技能本位薪資則強調投入控制的效果。 其次，文中整合組織控制與代理理論觀點，歸納出產出可衡量性、轉換過程知識完整性以及行為可觀察性等三項績效資訊特性，並建構績效資訊與薪資給付基礎的關係模式。研究結果發現，代理理論的預測能力略高於組織控制觀點。且產出可衡量性與績效本位薪資的使用有正相關，轉換過程知識完整性與行為可觀察性則與職務本位薪資之使用呈正相關，而與技能本位薪資呈負相關。
Based on organizational control perspective, the basis for pay is recognized as some kinds of control mechanism. After reviewing the relevant literature, we got three categories of basis for pay, including performance-based pay, job-based pay and skill-based pay. And these three bases for pay have output control, behavior control and input control functions respectively. By integrating organizational control and agency theory approach, we got three dimensions of performance information, including outcome measurability, knowledge of transformation process, and behavior observability. And we building a model of relationships between performance information and basis for pay. We found agency theory was more predictive than organizational control theory. Besides, outcome measurability has positive relationships with performance-based pay, knowledge of transformation process and behavior observability also positively related to job-based pay, and negatively related to skill-based pay.
期刊論文
1.Flamholtz, E. G.、Das, T. K.、徐淑英(1985)。Toward an Integrative Framework of Organizational Control。Accounting, Organizations and Society，10(1)，35-50。  new window
2.Lawler, E. E. III(1995)。The New Pay: A Strategic Approach。Compensation & Benefits Review，27(4)，14-22。  new window
3.Mahoney, T. A.(1991)。Job evaluation: Endangered Species or anachronism。Human Resource Management，1(2)，155-162。  new window
4.Kohn, A.(1993)。Why incentive plans cannot work。Harvard Business Review，71(5)，54-63。  new window
5.Gomez-Mejia, L. R.、Welbourne, T. H.(1988)。Compensation Strategy: An Overview and Future Steps。Human Resource Planning，11(3)，173-189。  new window
6.Roth, Kendall、O'Donnell, Sharon(1996)。Foreign subsidiary compensation strategy: An agency theory perspective。Academy of Management Journal，39(3)，678-703。  new window
7.Jones, G. R.(1984)。Task visibility, free riding, and shirking: Explaining the effect of structure and technology on employee behavior。Academy of Management Review，9(4)，684-695。  new window
8.Anderson, E.(1985)。The Salesperson as Outside Agent or Employee: A Transaction Cost Analysis。Marketing Science，4(3)，234-254。  new window
9.Ouchi, W. G.、Maguire, M. A.(1975)。Organizational Control: Two Functions。Administrative Science Quarterly，20(4)，559-569。  new window
10.Wilkins, Alan L.、Ouchi, William G.(1983)。Efficient cultures: Exploring the relationship between culture and organizational performance。Administrative science Quarterly，28，468-481。  new window
11.Gomez-Mejia, L. R.、Balkin, D. B.(1989)。Effectiveness of individual and aggregate compensation strategies。Industrial Relations: A Journal of Economy and Society，28(3)，431-445。  new window
12.Govindarajan, V.、Fisher, J.(1990)。Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance。Academy of Management Jourmal，33(2)，259-285。  new window
13.Eisenhardt, Kathleen M.(1988)。Agency- and Institutional-theory Explanations: The Case of Retail Sales Compensation。Academy of Management Journal，31(3)，488-511。  new window
14.Niehoff, B. P.、Moorman, R. H.(1993)。Justice as a mediator of the relationship between methods of monitoring and organization citizenship behavior。Academy of Management Journal，36(3)，527-556。  new window
15.Stroh, L. K.、Brett, J. M.、Baumann, J. P.、Reilly, A. H.(1996)。Agency Theory and Variable Pay Compensation Strategies。Academy of Management Journal，39(3)，751-767。  new window
16.Ouchi, William G.(1977)。The Relationship between Organizational Structure and Organizational Control。Administrative Science Quarterly，22(1)，95-113。  new window
17.Hitt, M. A.、Hoskisson, R. E.、Ireland, R. D.(1990)。Mergers and Acquisitions and Managerial Commitment to Innovation in M-form Firms。Strategic Management Journal，11(2)，29-47。  new window
18.Conlon, E. J.、Parks, J. M.(1990)。Effects of Monitoring and Tradition on Compensation Arrangements: An Experiment with Principal-agent Dyads。Academy of Management Journal，33(3)，603-622。  new window
19.Cheng, J. L. C.、McKinley, W.(1983)。Toward an Integration of Organizational Research and Practice: A Contingency Study of Bureaucratic Control and Performance in Scientific Setting。Administrative Science Quarterly，28，85-100。  new window
20.Ansari, S. L.(1977)。An Integrated Approach to Control System Design。Accounting, Organizations and Society，2，101-112。  new window
21.Bentler, P. M.(1990)。Comparative fit indexes in structure models。Psychological Bulletin，107(2)，238-246。  new window
22.Meyer, Alan D.、Tsui, Anne S.、Hinings, C. R.(1993)。Configurational Approaches to Organizational Analysis。Academy of Management Journal，36(6)，1175-1195。  new window
23.Ouchi, W. G.(1980)。Market, bureaucracies, and clans。Administrative Science Quarterly，25(1)，129-141。  new window
24.Gomez-Mejia, Luis R.、Balkin, David B.(1992)。Determinants of faculty pay: An agency theory perspective。Academy of Management Journal，35(5)，921-955。  new window
25.Eisenhardt, Kathleen M.(1985)。Control: Organizational and economic approaches。Management Science，31(2)，134-149。  new window
26.張火燦(19960100)。薪酬的相關理論及其模式。人事管理，33(1)=383，4-12。  延伸查詢new window
27.Snell, S. A.(1992)。Control theory in strategic human resource management: The mediating effect of administrative information。Academy of Management Journal，35(2)，292-327。  new window
28.劉立倫、司徒達賢、高孔廉(19911000)。工作技術、結構特性與組織控制與控制失誤。管理評論，157-182。new window  延伸查詢new window
29.Balkin, D. B.、Gomez-Mejia, L. R.(1987)。Toward A Contingency Theory of Compensation Strategy。Strategic Management Journal，8(2)，169-182。  new window
30.Mahoney, Thomas A.(1989)。Multiple Pay Contingencies: Strategic Design of Compensation。Human Resource Management，28(3)，337-347。  new window
31.Anderson, James C.、Gerbing, David W.(1988)。Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach。Psychological Bulletin，103(3)，411-423。  new window
32.Manz, C. C.、Sims, H. P. Jr.(1980)。Self-management as a substitute for leadership: A social learning theory perspective。The Academy of Management Review，5(3)，361-367。  new window
33.Williams, Larry J.、Hazer, John T.(1986)。Antecedents and consequences of satisfaction and commitment in turnover models: A reanalysis using latent variable structural equation methods。Journal of Applied Psychology，71(2)，219-231。  new window
34.Eisenhardt, Kathleen M.(1989)。Agency Theory: An Assessment and Review。The Academy of Management Review，14(1)，57-74。  new window
35.Ouchi, William G.(1979)。A Conceptual Framework for the Design of Organizational Control Mechanisms。Management Science，25(9)，833-848。  new window
36.Baiman, S.(1982)。Agency research in managerial accounting: A survey。Journal of Accounting Literature，1，154-213。  new window
37.Balkin, David B.、Gomez-Mejia, Luis R.(1990)。Matching Compensation and Organizational Strategies。Strategic Management Journal，11(2)，153-169。  new window
38.Cumming, Charles M.(1989)。Total Compensation: An Approach to Pay Structure Design。Compensation & Benefits Review，21(1)，37-42。  new window
39.Lawler, Edward E. Ⅲ(1991)。Paying the Person: A Better Approach to Management?。Human Resource Management Review，1(2)，145-154。  new window
40.Lawler, Edward E., III、Ledford, G. E., Jr.(1987)。Skill-based Pay: A Concept that's Catching on。Management Review，76(2)，46-51。  new window
41.Musselwhite, W. Christopher(1988)。Knowledge, Pay, and Performance。Training & Development Journal，42(1)，62-65。  new window
42.Milkovich, G. T.(1988)。A Strategic Perspective on Compensation Management。Research in Personnel and Human Resources Management，6，263-288。  new window
43.Levinthal, D. A.(1988)。A survey of agency model of organizations。Journal of Economic Behavior & Organization，9，153-185。  new window
學位論文
1.諸承明(1995)。薪資設計要素與組織效能關係之研究：以組織特性與任務特性為情境變項(博士論文)。國立臺灣大學。new window  延伸查詢new window
2.李德玲(1992)。企業員工對薪酬制度之反應之研究，0。  延伸查詢new window
3.郭榮哲(1992)。策略性的薪資設計在管理上的應用，0。  延伸查詢new window
4.張俊雄(1995)。人力資源主管的技術本位薪資態度之研究，0。  延伸查詢new window
5.曾義明(1995)。關係式交換之組織間控制系統影響因素與效果之研究－以特許經營組織為對象，0。new window  延伸查詢new window
圖書
1.Merchant, K. A.(1985)。Control in Business Organizations。Pitman Publishing。  new window
2.Milkovich, G. T.、Newman, J. M.(2005)。Compensation。Mcgraw-Hill。  new window
3.Joreskog, K. G.、Sorbom, D.(1986)。LISREL Ⅵ: Analysis of linear structural relationships by maximum likelihood, instrumental variables, and least squares methods。Uppsula, Sweden：University of Uppsula Department of Statistics。  new window
4.Skinner, B. F.(1969)。Contingencies of Reinforcement。New York：Appleton-Century-Crofts。  new window
5.Lawler, Edward E. III(1990)。Strategic pay: Aligning organizational strategies and pay systems。San Francisco, CA：Jossey-Bass。  new window
6.Thompson, James D.(1967)。Organizations in Action: Social Science Bases of Administrative Theory。New York：McGraw-Hill。  new window
7.Kenny, D. A.(1979)。Correlation and causality。New York：Wiley。  new window
8.Gómez-Mejia, Luis R.、Balkin, David B.(1992)。Compensation Organizational Strategy and Firm Performance。South-Western Publishing Co.。  new window
9.Williamson, Oliver E.(1975)。Markets and Hierarchies: Analysis and Antitrust Implications。New York, NY：Free Press。  new window
10.March, James G.、Simon, Herbert A.(1958)。Organizations。John Wiley & Sons, Inc.。  new window
11.Henderson, Richard I.(1989)。Compensation Management: Rewarding Performance。Compensation Management: Rewarding Performance。Englewood Cliffs, NJ/ New York, NY。  new window
12.Lawler, Edward E., III(1987)。The Design of Effective Reward Systems。Handbook of Organizational Behavior。Englewood Cliffs, NJ。  new window
13.Lawler, Edward E., III(1983)。Control systems in organizations。Handbook of Industrial and Organizational Psychology。Chicago, IL。  new window
 
 
 
 
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