보상시스템 인식 및 목표설정 특성과 경영성과와의 관련성

• 영문명: Relevance of reward system recognition and goal setting characteristics to business performance
• 발행기관: 한국전산회계학회
• 저자명: 민경진 임상종
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2018년 추계학술대회 발표집, 85~101쪽, 전체 17쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2018.12.30

영문 초록

Theories on reinforcement and goal setting argue that organizational members' motivation has direct and indirect relations with business performance. Previous studies, however, did not deeply investigate how organizational members’ motivation is triggered by a reward system and how goal setting contributes to business performance via goal commitment. The purposes of this study are to investigate the relations between organizational members’ recognition of a reward system, goal commitment, and goal setting, and to investigate the effects of these variables on business performance. Application of the structural equation model presented the following results. Organizational members show stronger goal commitment when they recognize the reward system in operation as transparent, fair and controllable. Organizational members show stronger goal commitment when they recognize their goals are more specific, hard to achieve, and measurable. Goal commitment has positive effects on business performance, which is also consistent with previous studies. This study provides theoretical basis on which organizations design a reward system in such a way that could maximize goal commitment by incorporating organizational members' recognized characteristics of both a reward system and goal setting.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 논의 및 결론

참고문헌

키워드

Reward System Goal Setting Business Performance