메뉴 건너뛰기




Volumn 25, Issue 2, 2013, Pages 115-143

Behavioral work outcomes of a strategic performance measurement system-based incentive plan

Author keywords

Employee performance; Field research; Motivation; Strategic performance measurement systems; Structural equation models

Indexed keywords


EID: 84901306731     PISSN: 10504753     EISSN: 15588009     Source Type: Journal    
DOI: 10.2308/bria-50501     Document Type: Article
Times cited : (25)

References (75)
  • 1
    • 22444452988 scopus 로고    scopus 로고
    • The psychological contract in retrospect and prospect
    • Anderson, N., and R. Schalk. 1998. The psychological contract in retrospect and prospect. Journal of Organizational Behavior 19: 637-647.
    • (1998) Journal of Organizational Behavior , vol.19 , pp. 637-647
    • Anderson, N.1    Schalk, R.2
  • 2
    • 13544270161 scopus 로고    scopus 로고
    • Intrinsic need satisfaction: A motivational basis of performance and well-being in two work settings
    • Baard, P. P., E. L. Deci, and R. M. Ryan. 2004. Intrinsic need satisfaction: A motivational basis of performance and well-being in two work settings. Journal of Applied Social Psychology 34: 2045-2068.
    • (2004) Journal of Applied Social Psychology , vol.34 , pp. 2045-2068
    • Baard, P.P.1    Deci, E.L.2    Ryan, R.M.3
  • 5
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51: 1173-1182.
    • (1986) Journal of Personality and Social Psychology , vol.51 , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 6
    • 0003556833 scopus 로고
    • Wiley Series in Probability and Mathematical Statistics. New York, NY: Wiley
    • Bollen, K. A. 1989. Structural Equations with Latent Variables. Wiley Series in Probability and Mathematical Statistics. New York, NY: Wiley.
    • (1989) Structural Equations with Latent Variables.
    • Bollen, K.A.1
  • 7
    • 33144473778 scopus 로고    scopus 로고
    • Commonalities and contradictions in HRM and performance research
    • Boselie, P., G. Dietz, and C. Boon. 2005. Commonalities and contradictions in HRM and performance research. Human Resource Management Journal 15: 67-94.
    • (2005) Human Resource Management Journal , vol.15 , pp. 67-94
    • Boselie, P.1    Dietz, G.2    Boon, C.3
  • 8
    • 84920397658 scopus 로고    scopus 로고
    • Organizational systems and employee motivation
    • In edited by Kanfer, R., G. Chen, and R. D. Pritchard, New York, NY: Routledge Taylor & Francis Group
    • Boswell, W. R., A. J. S. Colvin, and T. C. Darnold. 2008. Organizational systems and employee motivation. In Work Motivation: Past, Present, and Future, edited by Kanfer, R., G. Chen, and R. D. Pritchard, 361-400. New York, NY: Routledge Taylor & Francis Group.
    • (2008) Work Motivation: Past, Present, and Future , pp. 361-400
    • Boswell, W.R.1    Colvin, A.J.S.2    Darnold, T.C.3
  • 9
    • 0001233581 scopus 로고
    • Alternative ways of assessing model fit
    • In edited by Bollen, K. A., and J. S. Long, Newbury Park, CA: Sage Publications
    • Browne, M. W., and R. Cudeck. 1993. Alternative ways of assessing model fit. In Testing Structural Equation Models, edited by Bollen, K. A., and J. S. Long, 136-162. Newbury Park, CA: Sage Publications.
    • (1993) Testing Structural Equation Models , pp. 136-162
    • Browne, M.W.1    Cudeck, R.2
  • 11
    • 64149123354 scopus 로고    scopus 로고
    • Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-Role stress and performance
    • Burney, L. L., and S. K. Widener. 2007. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-Role stress and performance. Behavioral Research in Accounting 19: 43-69.
    • (2007) Behavioral Research in Accounting , vol.19 , pp. 43-69
    • Burney, L.L.1    Widener, S.K.2
  • 12
    • 64149108926 scopus 로고    scopus 로고
    • The relation between perceptions of strategic performance measurement system characteristics used in incentives and organizational fairness
    • Burney, L. L., C. A. Henle, and S. K. Widener. 2009. The relation between perceptions of strategic performance measurement system characteristics used in incentives and organizational fairness. Accounting, Organizations and Society 34: 305-321.
    • (2009) Accounting, Organizations and Society , vol.34 , pp. 305-321
    • Burney, L.L.1    Henle, C.A.2    Widener, S.K.3
  • 14
    • 14244253710 scopus 로고    scopus 로고
    • Integrative strategic performance systems, strategic alignment of manufacturing, learning, and strategic outcomes: An exploratory study
    • Chenhall, R. H. 2005. Integrative strategic performance systems, strategic alignment of manufacturing, learning, and strategic outcomes: An exploratory study. Accounting, Organizations and Society 30: 395-422.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 395-422
    • Chenhall, R.H.1
  • 15
    • 0001878819 scopus 로고
    • A paradigm for developing better measures of marketing constructs
    • Churchill, G. A. 1979. A paradigm for developing better measures of marketing constructs. Journal of Marketing Research 16: 64-73.
    • (1979) Journal of Marketing Research , vol.16 , pp. 64-73
    • Churchill, G.A.1
  • 16
    • 85043745329 scopus 로고    scopus 로고
    • On the dimensionality of organizational justice: A construct validation of a measure
    • Colquitt, J. A. 2001. On the dimensionality of organizational justice: A construct validation of a measure. Journal of Applied Psychology 86: 386-400.
    • (2001) Journal of Applied Psychology , vol.86 , pp. 386-400
    • Colquitt, J.A.1
  • 17
    • 58149413180 scopus 로고
    • Effects of externally mediated rewards on intrinsic motivation
    • Deci, E. L. 1971. Effects of externally mediated rewards on intrinsic motivation. Journal of Personality and Social Psychology 18: 105-115.
    • (1971) Journal of Personality and Social Psychology , vol.18 , pp. 105-115
    • Deci, E.L.1
  • 18
    • 84901352381 scopus 로고    scopus 로고
    • Deloitte. Available at
    • Deloitte. 2005. In the Dark. Available at: http://www.deloitte.com/assets/Dcom-NewZealand/ Local%20Assets/Documents/In%20the%20dark(4).pdf
    • (2005) In the Dark.
  • 20
    • 70350395471 scopus 로고    scopus 로고
    • Hoping for A to Z while rewarding only A: Complex organizations and multiple goals
    • Ethiraj, S. K., and D. Levinthal. 2009. Hoping for A to Z while rewarding only A: Complex organizations and multiple goals. Organization Science 20: 4-21.
    • (2009) Organization Science , vol.20 , pp. 4-21
    • Ethiraj, S.K.1    Levinthal, D.2
  • 21
    • 33646183228 scopus 로고    scopus 로고
    • An examination of moderator effects in the four-stage loyalty model
    • Evanschitzky, H., and M. Wunderlich. 2006. An examination of moderator effects in the four-stage loyalty model. Journal of Service Research 8: 330-345.
    • (2006) Journal of Service Research , vol.8 , pp. 330-345
    • Evanschitzky, H.1    Wunderlich, M.2
  • 23
    • 0000806910 scopus 로고
    • Self-efficacy: A theoretical analysis of its determinants and malleability
    • Gist, M. E., and T. R. Mitchell. 1992. Self-efficacy: A theoretical analysis of its determinants and malleability. Academy of Management Review 17: 183-211.
    • (1992) Academy of Management Review , vol.17 , pp. 183-211
    • Gist, M.E.1    Mitchell, T.R.2
  • 24
    • 78049370708 scopus 로고    scopus 로고
    • The role of performance measurement and evaluation in building organizational capabilities and performance
    • Grafton, J., A. Lillis, and S. K. Widener. 2010. The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society 35: 689-706.
    • (2010) Accounting, Organizations and Society , vol.35 , pp. 689-706
    • Grafton, J.1    Lillis, A.2    Widener, S.K.3
  • 25
    • 37349028010 scopus 로고    scopus 로고
    • The effect of comprehensive performance measurement systems on role clarity, psychological empowerment, and managerial performance
    • Hall, M. 2008. The effect of comprehensive performance measurement systems on role clarity, psychological empowerment, and managerial performance. Accounting, Organizations and Society 33: 141-163.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 141-163
    • Hall, M.1
  • 26
    • 33745279620 scopus 로고    scopus 로고
    • Management control systems and strategy: A resource-based perspective
    • Henri, J. F. 2006. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society 31: 529-558.
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 529-558
    • Henri, J.F.1
  • 27
    • 0006451573 scopus 로고
    • Goal importance, self-focus, and the goal-setting process
    • Hollenbeck, J. R., and C. R. Williams. 1987. Goal importance, self-focus, and the goal-setting process. Journal of Applied Psychology 72: 204-211.
    • (1987) Journal of Applied Psychology , vol.72 , pp. 204-211
    • Hollenbeck, J.R.1    Williams, C.R.2
  • 29
    • 0141537127 scopus 로고    scopus 로고
    • Performance implications of strategic performance measurement in financial services firms
    • Ittner, C., D. Larcker, and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28: 715-741.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 715-741
    • Ittner, C.1    Larcker, D.2    Randall, T.3
  • 34
    • 33847150367 scopus 로고
    • Harvard Business Review (September-October)
    • Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63.
    • (1993) Why incentive plans cannot work. , pp. 54-63
    • Kohn, A.1
  • 36
    • 33750972615 scopus 로고    scopus 로고
    • Work performance, affective commitment, and work motivation: The roles of pay administration and pay level
    • Kuvaas, B. 2006. Work performance, affective commitment, and work motivation: The roles of pay administration and pay level. Journal of Organizational Behavior 27: 365-385.
    • (2006) Journal of Organizational Behavior , vol.27 , pp. 365-385
    • Kuvaas, B.1
  • 38
    • 33744540805 scopus 로고    scopus 로고
    • Keys to motivating tomorrow's workforce
    • Latham, G. P., and C. T. Ernst. 2006. Keys to motivating tomorrow's workforce. Human Resource Management 16: 181-198.
    • (2006) Human Resource Management , vol.16 , pp. 181-198
    • Latham, G.P.1    Ernst, C.T.2
  • 40
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: Graphics and guidelines for theoryconsistent empirical research
    • Luft, J., and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theoryconsistent empirical research. Accounting, Organizations and Society 28: 169-249.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.D.2
  • 41
    • 0034575354 scopus 로고    scopus 로고
    • Equivalence of the mediation, confounding, and suppression effect
    • Mackinnon, D. P., J. L. Krull, and C. M. Lockwood. 2000. Equivalence of the mediation, confounding, and suppression effect. Prevention Science 1: 173-181.
    • (2000) Prevention Science , vol.1 , pp. 173-181
    • McKinnon, D.P.1    Krull, J.L.2    Lockwood, C.M.3
  • 43
    • 59549088733 scopus 로고    scopus 로고
    • How broadly does education contribute to job performance?
    • Ng, T. W. H., and D. C. Feldman. 2009. How broadly does education contribute to job performance? Personnel Psychology 62: 89-134.
    • (2009) Personnel Psychology , vol.62 , pp. 89-134
    • Ng, T.W.H.1    Feldman, D.C.2
  • 44
    • 77955533419 scopus 로고    scopus 로고
    • The relationships of age with job attitudes: A meta analysis
    • Ng, T. W. H., and D. C. Feldman. 2010. The relationships of age with job attitudes: A meta analysis. Personnel Psychology 63: 677-718.
    • (2010) Personnel Psychology , vol.63 , pp. 677-718
    • Ng, T.W.H.1    Feldman, D.C.2
  • 45
    • 0003528130 scopus 로고
    • 2nd edition. New York, NY: McGraw-Hill Book Company
    • Nunnally, J. C. 1978. Psychometric Theory. 2nd edition. New York, NY: McGraw-Hill Book Company.
    • (1978) Psychometric Theory.
    • Nunnally, J.C.1
  • 46
    • 0034356913 scopus 로고    scopus 로고
    • Motivation, knowledge transfer, and organizational forms
    • Osterloh, M., and B. S. Frey. 2000. Motivation, knowledge transfer, and organizational forms. Organization Science 11: 538-550.
    • (2000) Organization Science , vol.11 , pp. 538-550
    • Osterloh, M.1    Frey, B.S.2
  • 47
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control systems research
    • Otley, D. T. 1999. Performance management: A framework for management control systems research. Management Accounting Research 10: 363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.T.1
  • 50
    • 84970235764 scopus 로고
    • Self-reports in organizational research: Problems and prospects
    • Podsakoff, P. M., and D. W. Organ. 1986. Self-reports in organizational research: Problems and prospects. Journal of Management 12: 531-544.
    • (1986) Journal of Management , vol.12 , pp. 531-544
    • Podsakoff, P.M.1    Organ, D.W.2
  • 52
    • 0004192632 scopus 로고    scopus 로고
    • 10th edition. Upper Saddle River, NJ: Prentice Hall
    • Robbins, S. P. 2003. Organizational Behavior. 10th edition. Upper Saddle River, NJ: Prentice Hall.
    • (2003) Organizational Behavior.
    • Robbins, S.P.1
  • 53
    • 0030351690 scopus 로고    scopus 로고
    • Trust and breach of the psychological contract
    • Robinson, S. L. 1996. Trust and breach of the psychological contract. Administrative Science Quarterly 41 (4): 574-599.
    • (1996) Administrative Science Quarterly , vol.41 , Issue.4 , pp. 574-599
    • Robinson, S.L.1
  • 54
    • 84965770516 scopus 로고
    • The factor reliability of the Litwin and Stringer organizational climate questionnaire: An inter-and intra-organizational assessment
    • Rogers, E. D., W. G. Miles, Jr., and W. D. Biggs. 1980. The factor reliability of the Litwin and Stringer organizational climate questionnaire: An inter-and intra-organizational assessment. Journal of Management 6: 65-78.
    • (1980) Journal of Management , vol.6 , pp. 65-78
    • Rogers, E.D.1    Miles Jr., W.G.2    Biggs, W.D.3
  • 57
    • 0035540588 scopus 로고    scopus 로고
    • Schema, promise and mutuality: The building blocks of the psychological contract
    • Rousseau, D. M. 2001. Schema, promise and mutuality: The building blocks of the psychological contract. Journal of Occupational and Organizational Psychology 74: 511-541.
    • (2001) Journal of Occupational and Organizational Psychology , vol.74 , pp. 511-541
    • Rousseau, D.M.1
  • 58
    • 85043751872 scopus 로고    scopus 로고
    • Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being
    • Ryan, R. M., and E. L. Deci. 2000a. Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist 5: 68-78.
    • (2000) American Psychologist , vol.5 , pp. 68-78
    • Ryan, R.M.1    Deci, E.L.2
  • 59
    • 0002209063 scopus 로고    scopus 로고
    • Intrinsic and extrinsic motivations: Classic definitions and new directions
    • Ryan, R. M., and E. L. Deci. 2000b. Intrinsic and extrinsic motivations: Classic definitions and new directions. Contemporary Educational Psychology 25: 54-67.
    • (2000) Contemporary Educational Psychology , vol.25 , pp. 54-67
    • Ryan, R.M.1    Deci, E.L.2
  • 60
    • 4344638073 scopus 로고    scopus 로고
    • Seven greatest myths of measurement
    • Schiemann, W. A., and J. H. Lingle. 1997. Seven greatest myths of measurement. Management Review 86: 29-32.
    • (1997) Management Review , vol.86 , pp. 29-32
    • Schiemann, W.A.1    Lingle, J.H.2
  • 61
    • 0034134942 scopus 로고    scopus 로고
    • The design and effects of control systems: Tests of directand indirect-effects models
    • Shields, M. D., F. J. Deng, and Y. Kato. 2000. The design and effects of control systems: Tests of directand indirect-effects models. Accounting, Organizations and Society 25 (2): 185-202.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.2 , pp. 185-202
    • Shields, M.D.1    Deng, F.J.2    Kato, Y.3
  • 63
    • 0142184258 scopus 로고    scopus 로고
    • Organizational climate as a moderator of safety knowledge-safety performance relationships
    • Smith-Crowe, K., M. J. Burke, and R. S. Landis. 2003. Organizational climate as a moderator of safety knowledge-safety performance relationships. Journal of Organizational Behavior 24: 861-876.
    • (2003) Journal of Organizational Behavior , vol.24 , pp. 861-876
    • Smith-Crowe, K.1    Burke, M.J.2    Landis, R.S.3
  • 64
    • 0037290718 scopus 로고    scopus 로고
    • Perspectives on experimental research in managerial accounting
    • Sprinkle, G. B. 2003. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society 28 (2-3): 287-318.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 287-318
    • Sprinkle, G.B.1
  • 65
    • 0032375196 scopus 로고    scopus 로고
    • Self-efficacy and work-related performance: A meta-analysis
    • Stajkovic, A. D., and F. Luthans. 1998. Self-efficacy and work-related performance: A meta-analysis. Psychological Bulletin 124: 240-261.
    • (1998) Psychological Bulletin , vol.124 , pp. 240-261
    • Stajkovic, A.D.1    Luthans, F.2
  • 66
    • 84929549416 scopus 로고    scopus 로고
    • Team conflict, self-efficacy, and outcome expectancy of business students
    • (May/June)
    • Stone, R. W., and J. J. Bailey. 2007. Team conflict, self-efficacy, and outcome expectancy of business students. Journal of Education for Business (May/June): 258-266.
    • (2007) Journal of Education for Business , pp. 258-266
    • Stone, R.W.1    Bailey, J.J.2
  • 67
    • 0042929819 scopus 로고    scopus 로고
    • Searching for the inverted U-shaped relationship between time and performance: Meta-analyses of the experience/performance, tenure/performance, and age/performance relationships
    • Sturman, M. C. 2003. Searching for the inverted U-shaped relationship between time and performance: Meta-analyses of the experience/performance, tenure/performance, and age/performance relationships. Journal of Management 29: 609-640.
    • (2003) Journal of Management , vol.29 , pp. 609-640
    • Sturman, M.C.1
  • 68
    • 34548823475 scopus 로고    scopus 로고
    • An empirical examination of the mechanisms mediating between high-performance work systems and the performance of Japanese organizations
    • Takeuchi, R., D. P. Lepak, H. Wang, and K. Takeuchi. 2007. An empirical examination of the mechanisms mediating between high-performance work systems and the performance of Japanese organizations. Journal of Applied Psychology 92: 1069-1083.
    • (2007) Journal of Applied Psychology , vol.92 , pp. 1069-1083
    • Takeuchi, R.1    Lepak, D.P.2    Wang, H.3    Takeuchi, K.4
  • 69
    • 0032349792 scopus 로고    scopus 로고
    • Changes in newcomers' psychological contracts during organizational socialization: A study of recruits entering the British Army
    • Thomas, H. D. C., and N. Anderson. 1998. Changes in newcomers' psychological contracts during organizational socialization: A study of recruits entering the British Army. Journal of Organizational Behavior 19: 745-767.
    • (1998) Journal of Organizational Behavior , vol.19 , pp. 745-767
    • Thomas, H.D.C.1    Anderson, N.2
  • 70
    • 0001025044 scopus 로고
    • Suppression situations in psychological research: Definitions, implications, and applications
    • Tzelgov, J., and A. Henik. 1991. Suppression situations in psychological research: Definitions, implications, and applications. Psychological Bulletin 109: 524-536.
    • (1991) Psychological Bulletin , vol.109 , pp. 524-536
    • Tzelgov, J.1    Henik, A.2
  • 71
    • 29144502644 scopus 로고    scopus 로고
    • U.S. Bureau of Labor Statistics. Washington, DC: Government Printing Office
    • U.S. Bureau of Labor Statistics. 2011. Women in the Labor Force: A Data Book. Washington, DC: Government Printing Office.
    • (2011) Women in the Labor Force: A Data Book.
  • 73
    • 84965736505 scopus 로고
    • Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors
    • Williams, L. J., and S. E. Anderson. 1991. Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors. Journal of Management 17: 601-617.
    • (1991) Journal of Management , vol.17 , pp. 601-617
    • Williams, L.J.1    Anderson, S.E.2
  • 74
    • 80052759305 scopus 로고    scopus 로고
    • Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences
    • Wong-on-Wing, B., L. Guo, and G. Lui. 2010. Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research in Accounting 22: 133-153.
    • (2010) Behavioral Research in Accounting , vol.22 , pp. 133-153
    • Wong-on-Wing, B.1    Guo, L.2    Lui, G.3
  • 75
    • 0036081044 scopus 로고    scopus 로고
    • Desegregating HRM: A review and synthesis of micro and macro human resource management research
    • Wright, P. M., and W. R. Boswell. 2002. Desegregating HRM: A review and synthesis of micro and macro human resource management research. Journal of Management 28: 247-276.
    • (2002) Journal of Management , vol.28 , pp. 247-276
    • Wright, P.M.1    Boswell, W.R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.