The Study of Relationships among Compensation System, Compensation Equity, and Job Performance-the Big-Four CPA Firms in Taiwan

• Main Authors: Jian -Yuan Wang, 王建元
• Other Authors: Yi-Hua Hsieh
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/09716558613567915579

碩士 === 淡江大學 === 會計學系碩士班 === 96 === In the Small-Profit Era, how to attract professions and creative value is a task of top priority of the CPA Firms. Moreover, compensation system plays an important role to motive employees. This paper intends to study the relationship among compensation system, Compensation equity, and job performance in Taiwan’s CPA Firms. In this study, compensation system is independent variables, job performance is dependent variables, and Compensation equity is a mediator. The subjects of this study are employees of the Big-Four CPA Firms in Taiwan. This research adopts questionnaire survey method, and hierarchical regression analysis. The findings of the study are as follows. (1) Job-based pay correlates positively with the external equity. Job-based and skill-based pay correlates positively with the internal equity. Performance-based pay correlates positively with the individual equity. (2) The internal equity correlates positively with task and contextual performance. (3) Job-based pay will across internal equity to affect task performance. According to the results, we offer the following suggestions: (1) Adopts 360-degree performance evaluation to evaluate employees, job performance completely to achieve individual and internal equity. (2) CPA Firms should place importance on the design of Job-based pay, and motives employees self-studying and growth.