會計評論  2022/07
會計評論第七十五期 (Vol.75)     1-39
DOI:10.6552/JOAR.202207_(75).0001  
分店經理共同參與設計績效指標 是否有助於分店目標達成?  
Does the Co-Development of Performance Measures with Branch Managers Improve Branch Target Achievement?
劉乃熒 / 國立中央大學會計研究所
Nai-Yng Liu, Graduate Institute of Accounting, National Central University

朱炫璉 / 國立臺北大學會計學系
Hsuan-Lien Chu, Department of Accountancy, National Taipei University

劉順仁 / 國立臺灣大學會計學系
Shuen-Zen Liu, Department of Accounting, National Taiwan University

邱碩志 / 國立臺北大學會計學系
She-Chih Chiu, Department of Accountancy, National Taipei University

中文摘要
本研究旨在探討員工參與設計績效指標是否提升可控制性績效指標的激勵效果與連鎖房屋仲介公司的分店績效。有別於文獻大多探討員工對於獎酬計畫的感受,本研究著墨於分店店長參與設計績效指標,是否有助於增加其努力與報酬的敏感度,進而提升分店績效。本研究以台灣某房屋仲介公司的分店資料為樣本,研究期間自2010年至2016年。研究結果顯示,相較於用統計方法區分可控制與不可控制績效指標,允許分店店長參與績效指標設計並表達意見,可增加繳給總公司之責任費用與店長獎金的敏感度,提升分店績效。此結果顯示讓員工共同參與設計的績效指標可增加員工的努力與報酬敏感度,有助於提升公司績效。
中文關鍵字績效指標;努力與報酬敏感度;分店績效

英文摘要
The purpose of this paper is to investigate if employee participation in the design of performance measures will improve the incentive effects (according to the controllability principle) and branch performance in a real estate brokerage chain. In contrast to most prior studies that observed how employees perceive their incentive plans, this paper focuses on whether employee participation in the design of performance measures will increase the sensitivity of reward-effortand result in better branch performance. On the basis of some branch-level sample data provided by the largest real estate brokerage company in Taiwan from 2010-2016, we found that when branch managers were allowed to offer their opinions on the design of performance measures, there was an increase in the sensitivity of the bonus to the fees paid to the headquarters besides an improvement in the performance of the branch offices, compared with the situation when using a statistical approach that identified controllable and non-controllable KPIs. These results provide evidence that allowing subordinates to express their voice in the development of performance measures makes it more likely that incentive pay will reflect employee efforts. Moreover, empirical evidence also indicates that giving employees the opportunity to express their opinions whiledesigning their incentive plans can increase the sensitivity of reward-effort and motivate them to improve branch performance.
英文關鍵字Performance measures;Reward-effort sensitivity;Branch performance