绩效工资的非线性影响效应及其结构优化——基于前景理论的视角
财经研究 2013 年 第 39 卷第 04 期, 页码:112 - 123
摘要
参考文献
摘要
绩效工资在实践中表现出的不适和错位引发人们对传统理性分析范式的反思。文章将员工心理计量过程纳入研究视野,运用前景理论修正并推演出不同心理框架交织下绩效工资的作用机制,运用曲线拟合检验其非线性影响效应,并在此基础上对绩效工资的结构优化进行系统仿真。研究表明,绩效工资对防御型任务有正向影响,但受心理计量折扣的影响增量递减;对促进型任务有"S形"非线性影响,当比例控制在30%左右时有助于抑制对伦理动机和成就动机的挤出效应,提高激励效果。
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[4]Fehr E,Falk A.Psychological foundations of incentives[J].European Economic Review,2002,46(4):687-724.
[5]Frey B,Oberholzer-Gee F.The cost of price incentives:An empirical analysis of motiva-tion crowding-out[J].American Economic Review,1997,87(4):746-755.
[6]Gomez-Mejia L,Balkin D.The determinants of faculty pay:An agency theory perspec-tive[J].Academy of Management Journal,1992,35(5):921-955.
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[11]Welbourne T M,Johnson D E,Erez A.The role-based performance scale:Validity analysis ofa theory-based measure[J].Academy of Management Journal,1998,41(5):540-555.
引用本文
马君, Van Dijk Dina. 绩效工资的非线性影响效应及其结构优化——基于前景理论的视角[J]. 财经研究, 2013, 39(4): 112–123.
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