績效衡量系統對協同合作滿意度之影響：公平認知的中介效果

在現如今組織之間會通過進行協同合作，使得公司取得更好的績效水平。但組織之間的合作中會面臨供應商無法及時提供貨物，或客戶毀約等不確定性的風險。為了管理控制這樣的風險合理的制定績效指標，使得雙方有較高的公平認知可以降低這樣的風險。本研究以台灣前1000大上市、櫃製造業公司為研究對象進行問卷的調查研究，以社會交換理論為基礎，說明在進行長期協同合作的背景下，公司如何合理的使用績效指標來提高公平性的認知，進而影響到雙方協同合作的滿意度，而公平認知在其中對兩者是否有很重要的影響。本研究績效衡量系統的使用方式分為診斷式、互動式兩種使用方式，公平認知分為分配公平和程序公平，協同合作的滿意度分別是績效的滿意度和關係的滿意度。研究結果發現診斷式使用對分配公平有顯著正向影響，對於程序公平未達到顯著水平。互動式使用對分配與程序公平認知皆有顯著正向的影響。同時，分配與程序公平認知對於合作的績效與關係滿意度都有顯著正向的影響。在中介效果的測試方面，我們發現兩種公平認知在互動式使用與協同合作滿意度之間皆具中介效果。診斷式使用則只能透過分配公平認知提升協同合作的滿意度。

關鍵字

社會交換理論；績效衡量系統；公平認知；績效；關係

並列摘要

At present, organizations will improve their performance through collaboration, but they will face so much uncertain risks. Reasonable development of performance indicators can reduce such risks so that both parties have a high perception of Justice. This research takes Taiwan's top 1000 listed and cabinet manufacturing companies as the research object to conduct a questionnaire survey. Based on the social exchange theory, it explains how companies can reasonably use Performance measurement systems (PMS) to improve the perception of Justice in the context of long-term collaboration, thus affecting the satisfaction of both parties in collaboration, and whether Justice perception has an important impact on the two. The results show that the use of diagnostics has a significant positive effect on distributive justice, but it does not reach a significant level on procedural justice. Interactive use has a significant positive effect on the perception of distributive and procedural Justice. At the same time, the distributive and procedural fairness perception has a significant positive impact on the collaboration performance and relationship satisfaction. In terms of mediating effect, found that both kinds of Justice perception have mediating effect between interactive use and collaboration satisfaction. Diagnostic use can only improve collaboration satisfaction through the perception of distributive justice.