The Effect of Departmental Interdependencies and Performance Measurement System on Employee Performance

• Main Authors: Chia-ling Lin, 林嘉玲
• Other Authors: Chia-Ling Li
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/04505944908758841769

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 96 === This study examines the relationship of departmental interdependencies and two attributes of performance measurement systems (PMS), namely aggregate and fairness, and how the alignment between departmental interdependencies and PMS influence the employee satisfaction and employee productivity. All firms listed in Taiwan Stock Exchange are the survey object in this study and there are 109 valid responses. The finding is that the associations are not significantly positive neither between the departmental interdependencies and the aggregate of PMS nor between the aggregate of PMS and employee productivity. However, the associations between the departmental interdependencies and the fairness of PMS or between the fairness of PMS and employee performance are both significantly positive. This result indicates that the level of departmental interdependencies higher, the company puts more emphasis on the fairness of PMS. When the employees’ perceptions of fairness of PMS are higher, the employee satisfaction will be higher and the employees perform better.