策略性績效評估系統對銀行債權管理績效影響之探討：以權益公平認知與目標一致性為中介影響變數

The Effects of Strategic Performance Measurement Systems on Bank Loan Management Performance: Equity Fairness Perceptions and Goal Alignment as Mediators

盧正宗(Cheng-Tsung Lu) ； 祝道松(Dauw-Song Zhu) ； 謝俊吉(Chun-Chi Hsien)

《當代會計》 15卷1期 (2014/05) Pp. 27-62

https://doi.org/10.6675/JCA.2014.15.1.02

摘要

為了進行內部管理制度的革新與調整，越來越多的銀行相繼執行策略性績效評估系統（strategic performance measurement systems, SPMS）來強化其競爭力。然而以往研究發現SPMS與工作績效間並非呈現絕對的直接影響，管理會計學者認為兩變數間可能存在其他變數的間接影響。故本研究目的在於探討銀行SPMS特質，對其員工權益公平認知（程序公平與分配公平）、目標一致性與債權管理績效之影響，研究樣本包括個案銀行的108位債權管理部門人員。研究結果發現：（1）SPMS特質會正向影響員工的權益公平認知與目標一致性，進而對債權管理績效產生間接的影響效果。（2）權益公平與目標一致性認知變數之間，彼此亦存在因果關連性，其中程序公平與分配公平會正向影響員工的目標一致性認知。本研究之貢獻為建構一SPMS特質與工作績效之配適模型，俾作為銀行在實務管理上之參考。

關鍵字

策略性績效評估系統（SPMS） ； 目標一致性 ； 程序公平 ； 分配公平

並列摘要

Banks have increasingly employed an innovative mechanism-strategic performance measurement systems (SPMS)-to reform their internal management system and to further competitiveness. Previous studies have found that an ambiguous relationship exists between SPMS and job performance; however, management accounting scholars have proposed that other variables may indirectly affect this relationship. This study aims, thus, to explore bank's SPMS characteristics which affect goal alignment, loan management performance and equity fairness perceptions (procedural justice, distributive justice) of banks employees. Using as a sample of 108 employees from the case bank's loan management department, this study finds that SPMS characteristics are positively related to equity fairness perceptions and goal alignment, and are related to loan management performance through such mediatingvariables as goal alignment, procedural justice, and distributive justice. Furthermore, a significant causal relationship exists between equity fairness perception and goal alignment. Finally, this study finds procedural justice and distributive justice have a positive effect on goal alignment. The study's contribution consists in establishing a fitted model of SPMS characteristics and job performance, thereby providing banks practical references for loan management.

並列關鍵字

strategic performance measurement systems (SPMS) ； goal alignment ； procedural justice ； distributive justice

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