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研究生:嚴秀珠
研究生(外文):Hsiu-Chu Yen
論文名稱:團隊誘因計劃與個人績效:實地實證研究
論文名稱(外文):A Team-Based Incentive Plan and Individual Performance: A Field Empirical Evidence
指導教授:陳玉麟陳玉麟引用關係
指導教授(外文):Yu-Lin Chen
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:59
中文關鍵詞:個人績效團隊誘因計劃團隊成員特性
外文關鍵詞:team-based incentive planteam-member characteristicsindividual performance
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本研究以2009年1月至2012年3月間一家銅箔基板廠基層員工為研究對象,探討團隊誘因計劃及團隊成員特性對員工個人績效的影響。實證結果顯示,團隊合作成員平均任職年資及教育程度異質性較高,員工績效較佳。此外,團隊合作成員平均教育程度及年資異質性較高,員工績效較差。最後,團隊誘因計劃衡量由財務績效指標修改為財務及非財務績效指標後,員工績效並無顯著差異。

Analyzing basic employee data in one copper clad laminate plant during the period from January 2009 to March 2012, this study explores the impacts of the team-based incentive plan and the characteristics of team members on the employee performance. The results of this study demonstrate that increasing team members’ average tenure and educational heterogeneity have positive effects on employee performance. Besides, increasing team members’ average education level and tenure heterogeneity have negative effects on employee performance. Finally, employee performance does not improve after the team-based incentive plan changes from including only financial measures to including both financial and nonfinancial measures.
目錄
摘要 I
Abstract II
謝辭 III
目錄 IV
圖表目錄 V
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討與假說發展 6
第一節 誘因計劃的文獻回顧 6
第二節 團隊成員特性對員工績效影響的文獻回顧 10
第三節 假說發展 15
第三章 研究方法 18
第一節 個案公司 18
第二節 誘因計劃介紹 21
第三節 資料來源 30
第四節 實證模型 31
第五節 變數衡量 33
第四章 實證結果與分析 36
第一節 敘述性統計分析 36
第二節 相關性分析 38
第三節 實證結果 40
第四節 討論 42
第五章 結論與建議 45
第一節 結論 45
第二節 研究貢獻與限制 46
參考文獻 47

圖表目錄
圖 1 論文架構圖 5
圖 2 銅箔基板生產製程流程圖 20
圖 3 誘因計劃實施時程表 21
圖 4 2005年1月至2012年3月生產線員工人數曲線圖 43

表 1 誘因計劃相關文獻整理 8
表 2 誘因計劃相關文獻整理 (續) 9
表 3 團隊成員特性對員工績效影響相關文獻整理 12
表 4 團隊成員特性對員工績效影響相關文獻整理(續) 13
表 5 團隊成員特性對員工績效影響相關文獻整理(續) 14
表 6 誘因計劃比較表 29
表 7 變數定義 35
表 8 敘述統計量 37
表 9 Pearson與Spearman相關係數矩陣 39
表 10 實證結果:應變數為良率 41
參考文獻
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黃家齊、蔡達人,2003,團隊多元化與知識分享、知識創造及創新績效,台大管理論叢,第13卷第2期,233-280。
劉韻僖,2006,台灣高科技產業高階經營團隊及董事會權力與組織績效關係之研究,交大管理學報,第26卷第1期,173-200。
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