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非财务绩效测量十分依赖于管理者主观判断,因此,管理者宽容构成非财务绩效测量偏差的重要成因。管理者宽容可能会对个体内生动机产生影响,进而影响到个体非财务绩效。以知识工作者的信息工作为例,文章假设并检验了管理者宽容在竞争优势感知以及声誉激励与内生动机之间的调节效应。研究表明,管理者宽容通过两种途径影响信息工作绩效:其一,它调节着竞争优势感知及声誉激励对内生动机的强化作用,进而影响到信息工作绩效;其二,它调节着声誉激励对信息工作绩效的促进作用。文章发现,对于不同类型的激励因素,管理者宽容的调节效应存在不同。本文有助于管理者合理地对知识工作者的非财务绩效进行评价,从而有效地激励知识工作者。
Abstract：The application of nonfinancial performance measures is largely dependent on the subjective judgment of managers,thus making the managerial leniency one of the most important factors of nonfinancial performance measurement bias.This paper argues that managerial leniency would probably affect individual intrinsic motivation which would influence individual nonfinancial performance.On the case of information work of the knowledge worker,the issue hypothesizes and tests the moderating effect of managerial leniency between competitive advantage perception,reputation incentive and intrinsic motivation.The empirical research suggests that managerial leniency influence the information work performance of knowledge worker in two ways: 1) it moderates the improvement effect on intrinsic motivation by competitive advantage perception and reputation incentive;2) it directly moderates the improvement effect on information work performance by reputation incentive.Especially,the results show that managerial leniency has different moderating effects on variable incentive factors.This paper proposes proper managerial subjective evaluation on knowledge workers' nonfinancial performance,which then would motivate the employees more efficiently.
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基本信息:
DOI：10.14134/j.cnki.cn33-1336/f.2012.06.002
中图分类号:F272;F224
引用信息:
[1]廖飞,施丽芳,茅宁,等.非财务绩效测量中的宽容之困:以知识工作者的信息工作为例[J].商业经济与管理,2012,No.248(06):30-40.DOI:10.14134/j.cnki.cn33-1336/f.2012.06.002.
基金信息:
国家自然科学基金面上项目“可信性、公平感与企业内部授权机制的有效性:基于行为合约的研究”(70772031),国家自然科学基金项目“管理干预与企业内部决策权有效配置——基于行为决策视角的研究”(70972033),国家自然科学基金青年项目“基于人力资本主观价值的创业企业家融资决策研究”(71102035); 中国博士后科学基金面上项目“人力资本、公平与企业家融资决策:基于行为合约理论的经验研究”(20100471314); 江苏省博士后科研资助项目“公平、合作行为与企业家—投资者关系产出:以不确定与关系专用性投资为调节变量”(1001065C)
2012-06-15
2012-06-15