【作者】 赵淑惠；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2009， 博士

【摘要】 业绩评价具有跨学科的研究背景,是多学科研究中的重要主题。以业绩评价系统构建研究为主要内容的理论和实务探索,是当前会计学中研究业绩评价问题的主流方向。20世纪90年代以后,知识经济的萌生及全球社会经济环境的重大变化,使无形资产的重要性不断上升,对企业价值及价值驱动因素的关注使源于实务的管理会计研究方法倍受理论和实务界的推崇。非财务业绩计量、经济增加值、平衡计分卡、业绩三棱柱等“新”的管理会计技术和方法的应用,使综合业绩评价系统的构建研究盛极一时。简单回顾中西方对业绩评价问题的研究历史,笔者发现,当前会计学中对业绩评价问题的研究表现出以下两个较为突出的特点：第一,业绩评价研究以对企业整体业绩以及对企业经营者业绩的外部评价研究为主,对企业内部业绩评价研究的关注程度不够；第二,业绩评价的研究成果表现为业绩评价体系的不断创新和完善,对系统影响及业绩后果研究的关注程度不够。鉴于此,本文基于跨学科的研究背景,在借鉴多学科业绩评价研究成果的基础上,以企业内部业绩评价系统及业绩评价指标为研究对象,以行为会计为主要研究范式,采用规范研究与实证研究相结合的方法,对企业内部业绩评价进行基于主体的自下而上的行为影响研究。本研究的层次结构及主要内容如下：本文从“理论基础→基本理论→实证分析→探索性研究”四个依次递进的层面上展开。除第一章“导论”外,第二章“企业内部业绩评价的行为影响研究综述”和第三章“企业内部业绩评价与行为影响的理论框架”构成本文的理论基础部分。界定了本文的概念前提、研究范围、研究现状、当前业绩评价的发展特征和研究特征等,并在中外相关主题文献述评的基础上,构建了本文的理论基础框架；第四章“内部业绩评价的行为影响模式及研究整体设计”为本文的核心基本理论,是在第三章业绩评价的传统理论基础和行为理论基础框架内建立起来的。主要包括业绩评价的行为影响因素、行为影响路径及行为影响模式。理论基础与基本理论的整合,为后文的实证分析和探索性研究提供了可靠的理论依据。在研究的整体设计中,确定了主要的行为影响变量、行为反应变量以及业绩结果变量；第五章“评价多样性对基层员工行为影响的实证研究”构成本文的实证分析部分。实证研究使用结构方程模型的思想和方法对激励计划中业绩评价多样性水平对基层员工产生的行为影响进行理论模型的构建和检验,其中部分假设得到验证,部分假设未通过检验；第六章“内部业绩评价系统对管理层行为影响的探索性研究”为本文的探索性研究部分。本章以经验研究结论为基础,基于管理层的双重主体地位(业绩主体和评价主体),对综合业绩评价系统对管理层可能产生的双重行为影响进行探索性分析,从而为实务中业绩评价系统的构建提出警示和参考。文章最后是第七章“结束语”,主要对研究结论、研究中的局限和未来的研究方向进行了总结和展望。以上四个层次得出的主要研究结论表现为三个方面：理论研究结论：本文在第二章和第三章中,通过横向梳理界定了企业业绩评价的相关概念,通过纵向梳理,明确了业绩评价的发展历程、发展特征和研究特征,在文献综述的基础上,提出了行为影响研究的理论基础框架。概括性的研究结论为：第一,业绩是一个基本概念,从字源学、不同学术传统以及不同阐释者对业绩所赋予的不同问题意识考察,业绩的定义有“行为”和“结果”两种导向。业绩是对业绩主体当前行为过程和／或过去行为结果的量化,表现为业绩主体当前和/或过去行为的效率和/或效果。业绩概念中表现出主体性(行为性)、目标性(承诺性)、可度量性和历史性的要素特征。关于业绩评价的定义,国内外学者的观点并不完全统一,对比分析后,本文认为,业绩评价包含着逻辑一致的测量和判断两个环节,量化和判断相辅相成,不能偏废。业绩及业绩评价只有在特定的决策背景下,与特定的决策制定者相关才有意义。第二,以评价主体不同的评价目的为前提,以业绩评价指标的发展变化为依据,本文区分了业绩评价发展的不同阶段：单一评价主体的成本指标阶段,二元评价主体的财务指标阶段和多元评价主体的战略综合指标阶段。中西方业绩评价的发展历程表明,业绩评价是一种变动不居的多层次主体行为。环境变迁是推动业绩评价理论发展和实践创新的根本动力；企业理论、管理理论的发展促成了多层次业绩评价主体的形成,而多层次评价主体评价目的的异质性,又直接决定了内、外部业绩评价主体在评价内容上的差异。为了平衡企业各方利益相关者的不同需求,实现企业价值最大化目标,一种具有综合性、战略性、系统性特征的业绩评价模式被不断创新和发展起来。第三,将企业内部业绩评价的传统理论基础与行为分析理论基础以企业内部业绩评价系统为媒介进行整合,本文建立了内部业绩评价行为影响研究的理论基础框架。其中,传统理论基础包括委托-代理理论,利益相关者理论,预算理论和激励理论等,行为分析理论包括关于人的假设及行为方式理论,动机计算理论和角色理论。在基础理论框架内,本文进一步构建了行为影响研究的基本理论框架。该研究框架的建立,以一系列重要概念和关系的澄清为前提,包括对企业业绩全貌的把握,对组织业绩、过程业绩、个人业绩关系的辨析,对企业内部业绩评价行为内涵的理解等。本文认为,企业内部业绩评价是企业内部的管理决策行为,是内部业绩评价主体对内部业绩评价客体(即业绩主体)过去行为的效率和/或效果进行量化及综合的价值判断,并在此基础上通过管理决策对业绩评价客体行为实施影响,从而引导业绩主体实现企业目标的行为过程。以企业内部业绩评价的行为过程模型为基础,本文确定了行为影响因素的系统观和指标观,建立了行为影响路径,并最终确立了内部业绩评价的两种行为影响模式,用以指导后续的实证和探索性研究。实证研究结论：通过综合运用实地研究、档案研究等分析方法,使用结构方程模型的思想和原理,本文对激励计划中业绩评价多样性水平对基层员工产生的行为影响进行研究,得出以下实证结论：第一,激励计划中的评价多样性对员工感受到的角色模糊水平具有直接的正影响。第二,员工感受到的角色模糊水平对个人业绩具有直接的负影响。第三,个人业绩对员工的工作满意度具有直接的正影响。第四,具有较高(低)价值承诺水平的员工,对多样性的激励计划做出行为反应时,经历较低(高)的角色冲突。第五,具有较高(低)价值承诺水平的员工,对多样性的激励计划做出行为反应时,经历较低(高)的角色模糊。第六,在基层员工层次,激励计划中的评价多样性与员工感受到的角色冲突水平之间的正向影响关系假设未通过验证,角色冲突与个人业绩之间的反向影响关系假设未通过验证。这一实证研究的结果可能是由于评价多样性变量测量方法上的缺陷所导致的。但对于基层员工而言,由于其作业任务的结构性较高,需要应对的不确定性程度较低,这种影响关系不成立的结论也具有一定的理论可能性。探索性研究结论：探索性研究以管理层为研究对象,根据管理层不同的主体地位(业绩主体和评价主体),得出如下两个方面的结论：第一,与基层员工不同,管理层作为管理业绩主体,其管理控制职能的履行对综合业绩信息提出了更高的要求。根据信息原则,多样性的评价指标提供了与组织运行重要方面相关的广泛的指标集合,将业绩评价指标与组织战略和有价值的组织结果综合,将不同职能部门和价值链的业绩评价指标进行整合。因此,针对管理层作为业绩主体(评价客体)的探索性研究的结论为：综合业绩评价系统正向影响管理层的角色清晰水平,角色清晰正向影响管理业绩。第二,面对多样性的业绩评价指标体系,作为评价主体的管理层在选择评价指标和为指标赋权的过程中,受其自身认知能力、决策能力、情感偏好等多方面心理和认知因素的影响。在指标选择和判断的过程中,管理层倾向于使用结果指标、财务指标、客观指标和共同指标。在主观业绩评价的过程中,管理层的评价“偏好主义”将导致对下属评价的信息偏差,从而影响主观业绩评价的准确性。本研究以业绩评价的跨学科研究为背景,从行为影响的角度选择了当前的研究主题,此类研究在国内管理会计学研究中还并不多见。行为分析理论的运用、以及行为分析范式在全文中的体现是本文的几点创新。当然,作为行为会计研究的一次探索,本文还存在诸多不足,如实证研究中的样本数量、样本分布、潜变量的测量方法等等,仍需要进一步深入、补充和完善。更多还原

【Abstract】 The study on performance measurement is a multi-disciplinary theme. Accounting researchers concern mainly on the construct of the performance measurement systems. Since the 1990s, development of knowledge-based economy and change of global socio-economic environment require more importance put on the intangible assets, the value of enterprise and the drivers of value. The methodology of management accounting research which developed based on practice pays more attention on the application of new management accounting technologies, such as nonfinancial measures, EVA, Balanced Scorecard and Performance Prism etc. How to establish a comprehensive performance measurement system is a popular topic in recent accounting research. While after a brief review of the history of performance measurement study process, two prominent features are shown up:Firstly, researchers put their effort on the external and enterprise performance measurement as a whole, or concern on the executives’ performance measurement while ignore the study on internal performance measurement in some degree. Secondly, research achievements are manifested by the continuous innovation and improvement of the performance systems or in other words, the performance measures, while there is relatively inadequate attention on the effects and consequences of the systems and the measures. In view of this, the dissertation examined the behavioral responses to performance measurement systems balancing multiple performance measures. Behavioral accounting research was the major paradigm employed in this study which combines the use of empirical research and normative research method. The structure and main contents are as follows:According to the issue, the dissertation analyzed from four aspects including theoretical basis, core theory, empirical research and exploratory analysis which followed by progressive. Chapter one was an introduction. It introduced the backround, motivation and meaning of choosing the topic. Structure, contents and innovations were also mentioned. Chapter two and chapter three constituted the theoretical basis. Chapter two introduced and commented the referred documents related to behaviroal study. Chapter three defined the scope of the study, behavioral connotation of the concept performance measurement, set up the theoretical framework for behavioral analysis in the following chapters, which included the traditional performance measurement theories and the behavioral analytic theories. Chapter four was the core theory and an overall design, made clear of the behavior factors, paths and patterns, defined the behavioral effect variables, the behavioral response variables and the performance outcome variables. Based on chapter four, empirical research and exploratory analysis were conducted. Chapter five was the main body of this dissertation, empirically analyzed the behavioral responses to individual incentive plans balancing multiple performance measures. This dissertation employed SEM (Structural Equation Modeling) for the empirical analysis. The results showed that some hypothesis were confirmed while others were not. Chapter six belonged to the exploratory part. As far as the dual agent position was concerned, the managers were affected by the comprehensive measurement system from two angles. Chapter seven was conclusion, summarized the main ideas of this dissertaiton. Shortages and the next directions of further study were also pointed out. Conclusions from the above chapters are as follows:In chapter two and chapter three, the dissertation analyzed the concept and connotation horizontally, surveyed the development process and development features vertically, based on the referred documents, the theoretical framework was established. Conclusions of the theoretical parts are as below:firstly, performance is a basic concept. Behavior-orientation and outcome-orientation are the two ways to define performance drawn from the analysis of etymology, multiple discipline and different interpreters. As definition, performance is the quantification of the efficiency and effectiveness of past actions. Features of the concept are shown as agent-based, targeted, measurable and past. After the discussion of the relationship of individual performance, process performance and organizational performance, making clear of the category of different performance measurement, the behavioral connotation of internal performance measurement of enterprise is put forward, that is, enterprise internal performance measurement is essentially a kind of management decision-making behavior. It is the behavioral process of the evaluator to measure the efficiency and effectiveness of the evaluatee’s past actions through acquisition, collation, sorting, analysis, interpretation and dissemination of appropriate data. Purpose of this measurement process is to ensure decision-making and take appropriate actions. Secondly, according to the performance measures, we can divide the development process of enterprise internal performance measurement into three stages:cost indicators, financial indicators, and comprehensive strategic indicators. Comprehensive performance measurement systems are the focus of the researchers and enterprises. Characteristics of the systems are systematic, strategic and comprehensive. Correspondingly, theoretical research emphasize the establish of the system itself and the methodology is up-bottom and based on the organization. This trend provides new directions for the further study. Thirdly, the theoretical framework is constitutive of traditional performance measurement theories and the behavioral analytic theories, which are integrated by the performance measurement system. Agent theory, stakeholder theory, budgeting theory and incentive theory are the components of the traditional performance measurement theories. Model-of-man, motivation theory and role theory are the main construct of the behavioral analytic theories. This theoretical framework is the basis for the following empirical research and exploratory analysis.This dissertation employed field study and archival study method in the empirical resarch, examined and confirmed the following conclusions by way of SEM. Firstlty, measurement diversity in incentive plan is positively correlated with the level of role ambiguity experienced by the subordinate. Secondly, role ambiguity experienced by the subordinate is negatively correlated with individual performance. Thirdly, individual performance is positively correlated with job-satisfaction. Fourthly, subordinates with higher (lower) value commitment experience lower (higher) role conflict in response to the measurement diversity in incentive plan. Fifthly, subordinates with higher (lower) value commitment experience lower (higher) role ambiguity in response to the measures diversity in incentive plan. Sixth, measurement diversity in incentive plan is not correlated with the level of role conflict experienced by the subordinate. And role conflict experienced by the subordinate is not correlated with individual performance. The reasons why the two hypothesis were not confirmed maybe attribute to the imperfect measurement models, while on the other hand, there is theoretical rationality for the results.The exploratory analysis study the managers whose position are special within an organization. Managers are evaluators and at the same time are evaluatees. According to the dual agent status, we reach the following conclusions:Firstly, as evaluatees, managerial performance requires a more comprehensive performance system which provides a broad set of measures related to the important parts of the organization, the integration of measures with strategy and valued organisational outcomes, and the integration of measures across functional boundaries and the value chain. With the comprehensive system, managers were provided with more comprehensive performance information, i.e., measures fully describe the strategic business unit’s operations and link to strategy and across the value chain. So we predict that there is a positive relation between comprehensive performance measurement system and role clarity. And there is a positive relation between role clarity and managerial performance. Secondly, as evaluators, managers are restricted by the cognitive ability, decision-making ability and emotions etc, as a result, they prefer the outcome measures, financial measures, objective measures and common measures. Furtherly, subjectivity performance measurement maybe positively related to performance evaluation bias, and result in problems in personnel decisions and future incentives.This dissertation makes some contributions to discussed issues, theoretical basis and the research method. The study on behavioral responses is still immature in the performance measurement field. Introducing of the new theory and new method will urge the development of research in performance measurement. Definitely, there’s a long way to go in order to improve the method concerning the sample, the measurement model etc, while it is the shortcomings that make the research progress.更多还原