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

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。

關鍵字

薪資設計；薪資給付基礎；組織控制；績效資訊；代理理論

並列摘要

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.

並列關鍵字

compensation design ； basis for pay ； organizational control ； performance information ； agency theory

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被引用紀錄

鄭于楟（2012）。企業勞資關係、薪酬設計與組織績效間關聯性之研究〔碩士論文，長榮大學〕。華藝線上圖書館。https://doi.org/10.6833/CJCU.2012.00126

王宜茹（2009）。商業銀行人力資源管理績效評估－操作效率 V.S. 市場效率〔碩士論文，長榮大學〕。華藝線上圖書館。https://doi.org/10.6833/CJCU.2009.00008

王湘筠（2012）。績效評估公平及薪酬公平對組織承諾的影響-以工作滿足為中介變項〔碩士論文，國立中央大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0031-1903201314445109

延伸閱讀

任慶宗、劉培林、陳飛帆（2011）。高績效工作系統與組織績效之關係：以人資部門角色為調節變項。載於國防大學管理學院（主編），國防管理學術暨實務研討會（頁1217-1234）。國防大學管理學院。https://doi.org/10.29497/GFGL.201106.1217
吳國鳯（2014）。個人績效評估與時序變動之動態資料包絡分析: 人力資本效率模型的模式發展與實證分析〔博士論文，國立中央大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0031-0412201511570412
陳燕錫、李家琪（2006）。管理顧問與會計師事務所策略聯盟之績效探討－資源基礎理論觀點。管理與系統，13(4)，499-522。https://www.airitilibrary.com/Article/Detail?DocID=10239863-200610-13-4-499-522-a
張東生、周立明、朱鳳琪（2019）。The Relationships among Organizational Integration, Service Quality and Performance Management - A Case of Security Industry and Condominiums Administration Industry。中原企管評論，17(2)，1-20。https://www.airitilibrary.com/Article/Detail?DocID=17298822-201910-201911130003-201911130003-1-20
Jun, H. (2022). The impact of social media communication and interactive affection on organizational performance: a perspective from transparency [master's thesis, National Chengchi University]. Airiti Library. https://doi.org/10.6814/NCCU202200694

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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

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