公司高管内部薪酬差距与组织绩效的关系研究述评——基于锦标赛理论和行为理论的争论

本文围绕近十年来的锦标赛理论实证研究关注焦点——高管薪酬差距与组织绩效间的关系,回顾了锦标赛理论与行为理论的基本激励观点,锦标赛理论认为加大高管薪酬差距能够提高组织绩效,而行为理论则持相反观点。本文通过对代表性文献的研究方法、变量选取比较归纳中,发现公司年报的实证研究居多,国外研究的薪酬较之国内更早和更多的包含了股票期权的全面薪酬,更好的代表薪酬的激励作用。研究结果趋势表明支持锦标赛理论、欣慰理论、二者的权变观点各占一部分,任何一种理论都不能完全解释现实中的具体公司内部薪酬差距对绩效的影响作用,由于公司市场环境、治理结构、公司性质、文化差异等因素影响,激励理论在现实中的对企业的实践解释度和指导性不能同一而论。     

薪酬差距与企业绩效:来自国企上市公司的经验证据

国企高管与员工间的薪酬差距成为近年来的焦点话题之一,本文首次提供了我国国企内部薪酬差距与企业绩效之间关系的直接经验证据。研究结果表明,国企高管和员工间的内部薪酬差距与企业绩效显著正相关,从而支持锦标赛理论。并且,本文的结论不随企业绩效和内部薪酬差距的不同衡量方法而改变,在考虑二者之间的内生关系后仍然成立。进一步的研究还表明,内部薪酬差距的激励强度随地区及公司间差异而不同,并随年度和地区呈现出显著的边际递减效应。     

上市公司高管团队薪酬差距影响因素与影响效应:基于本土特色的实证研究

本研究基于锦标赛理论讨论了中国高管团队薪酬差距的影响因素,高管薪酬差距与公司绩效的关系,并利用2006年我国440家沪市A股上市公司年报数据进行了实证分析。分析结果表明,公司董事长总经理两职兼任会显著扩大高管团队薪酬绝对和相对差距,国有股比例的提高会对高管薪酬绝对与相对差距产生显著抑制作用。企业绩效、企业规模对高管薪酬绝对差距产生显著正向影响,但对相对薪酬差距的影响并不显著。分析结果发现高管团队薪酬差距对公司绩效的正向影响作用显著,锦标赛理论得到支持。本研究同时显示,团队薪酬水平对公司绩效的影响大于团队薪酬差距的影响,体现出目前高管更为关注的仍然是薪酬水平,这也为高管薪酬设计提供了新的管理启示。     

高层管理团队协作需要、薪酬差距和企业绩效:竞赛理论的视角

本文基于竞赛理论发展出高层管理团队协作需要、薪酬差距与企业绩效之间关系的理论假说,并利用2001年到2004年我国264家上市公司年报数据进行了实证研究.研究结果表明,高管团队薪酬差距对于企业绩效的影响是负向的,不支持竞赛理论的预期,而技术复杂性、企业规模和薪酬差距的交互项对公司绩效有正向影响,团队协作需要的调节效应得到部分支持,符合竞赛理论的预期.协作需要对高管团队薪酬差距的影响也部分支持了竞赛理论的预期.因此,研究表明由于文化的差异,竞赛理论对我国企业高管团队薪酬差距的解释能力是有限的,这也为企业管理团队薪酬的制度设计带来政策启示.     

企业绩效管理与薪酬管理关系初探

目前薪酬管理制度在企业管理中得到了越来越广泛的应用,通过将绩效管理引入薪酬管理的环节,使得员工的薪酬随着个人、团队或组织绩效的某些衡量指标的变化而变化,对于激励员工及提高组织总体绩效都起到积极作用。本文试提出实施绩效薪酬的关键要素,探讨了绩效薪酬在实践中可能出现的优缺点,并分析绩效薪酬的两种模式的差异及适用范围。     

工作满意度动态观点在员工管理中的应用

工作满意度会影响员工的工作行为及工作绩效，也会对组织绩效造成影响。在管理理论和实践中，运用工作满意度动态观点可以把工作满意度划分为五种形式，不同形式的满意/不满意会影响员工不同的工作行为表现和工作绩效。结合管理实践分析产生这些问题的原因，并据此提出了指导员工管理的建议。     

薪酬分配差异一定会降低员工情感承诺吗——薪酬水平、绩效薪酬强度和员工多元化的调节作用

平衡企业薪酬分配的效率性与公平性问题一直是管理实践中的一大难题,而理论界对薪酬差异作用效果的研究结论也存在诸多分歧。本文对我国企业59个工作部门376名普通员工进行实地调研,通过使用主观情感评价与客观薪酬收入的配对数据,跨层分析了部门内薪酬分配差异对员工组织情感承诺的影响及相关情境因素的调节作用。研究结果发现,与传统行为理论的假设不同,部门薪酬差异与员工情感承诺间并无显著的负向关系,其负面效应仅在部门整体薪酬水平较低、雇员队伍多元化程度较小、绩效薪酬强度较低的情境下存在。本文的研究结果不仅修正了行为理论中关于薪酬差异对个人情感态度具有负面效应的部分观点,而且基于社会比较的理论框架探索了薪酬差异负面效应的促发机制,对企业管理者如何实现经济效率与员工感情的双赢,即在不伤害员工情感承诺的前提下,实现效率导向的薪酬分配制度有重要实践意义。     

基于资源保存理论的组织政治知觉对国有企业员工工作绩效的影响机理研究

通过对1 224份国有企业员工的问卷分析,探讨了组织政治知觉对角色内绩效和组织公民行为的影响,并利用潜调节结构方程模型检验了工作自主性的调节作用。研究表明,一般性政治行为知觉对角色内绩效和参与组织活动以及参与公益活动2类组织公民行为有显著负向影响;保持沉默静待好处知觉对角色内绩效和4维度组织公民行为有显著正向影响;政治性薪酬和晋升政策知觉对角色内绩效和尽职行为有显著负向影响,对助人行为、参与组织活动、参与公益活动有显著正向影响;工作自主性显著正向调节了组织政治知觉与角色内绩效和除尽职行为外的其他组织公民行为之间的关系。研究结论显示,不同组织政治知觉对员工角色内、角色外绩效的影响存在差异,揭示出组织政治的两面性:既可促进员工绩效的提升,又可导致员工行为错位,这成为国有企业运行低效的一个重要原因。     

产权性质、薪酬差距与晋升激励

结合中国的特殊制度背景,本文对不同产权性质下高管内部薪酬差距的成因和激励效果问题进行了研究。通过手工搜集2005至2010年A股上市公司的高管薪酬数据发现,薪酬差距与竞争者人数以及经营风险正相关,并且这种联系在民营企业中表现得更为突出;此外,适当拉开薪酬差距的确对员工产生了激励作用,但过大的薪酬差距会产生不可忽视的负面影响。我们还发现,薪酬差距的激励作用受到晋升可能性的影响,也受到产权性质的影响,这种激励效果在民营企业、政府间接控制的企业、政府直接控制的企业依次减弱。本文的研究为企业如何更加有效地激励员工提供了理论框架和实证证据,同时也为解决国有企业的管理者激励问题指明了改革的方向。     

我国薪酬激励存在的问题与应对

随着项目管理方式在越来越多的企业推行应用，员工薪酬激励问题引起了企业的关注。项目团队工作绩效的激励因素主要有员工努力程度、团队的绩效和报酬。当前项目管理组织结构主要有职能式、项目式和矩阵式。不同的组织结构对员工的薪酬激励会产生不同的影响。在分析项目团队的薪酬体系设计原则的基础上，提出了一系列构建项目管理下的薪酬激励机制的措施。     

Toward a theory of spiritual leadership

A causal theory of spiritual leadership is developed within an intrinsic motivation model that incorporates vision, hope/faith, and altruistic love, theories of workplace spirituality, and spiritual survival. The purpose of spiritual leadership is to create vision and value congruence across the strategic, empowered team, and individual levels and, ultimately, to foster higher levels of organizational commitment and productivity.I first examine leadership as motivation to change and review motivation-based leadership theories. Second, I note the accelerating call for spirituality in the workplace, describe the universal human need for spiritual survival through calling and membership, and distinguish between religion and spirituality. Next, I introduce a generic definition of God as a higher power with a continuum upon which humanistic, theistic, and pantheistic definitions of God can be placed. I also review religious- and ethics-and-values-based leadership theories and conclude that, to motivate followers, leaders must get in touch with their core values and communicate them to followers through vision and personal actions to create a sense of spiritual survival through calling and membership.I then argue that spiritual leadership theory is not only inclusive of other major extant motivation-based theories of leadership, but that it is also more conceptually distinct, parsimonious, and less conceptually confounded. And, by incorporating calling and membership as two key follower needs for spiritual survival, spiritual leadership theory is inclusive of the religious- and ethics and values-based approaches to leadership. Finally, the process of organizational development and transformation through spiritual leadership is discussed. Suggestions for future research are offered.     

Path(ological) Dependency? Core Competencies from an Organizational Perspective

The development of the 'resource-based theory of the firm' has helped to reorient the field of strategic management towards a focus on the organizational processes and structures which produce 'core competencies'. By challenging previous assumptions of market determinism this approach seems to open up the prospect of a greater dialogue with the theories and concerns of organization studies. This paper aims to determine the scope of such a dialogue by developing an appreciation and critique of the core competencies framework from an organizational perspective. In this context, the key feature of resource-based theories is seen to be their focus on organizational knowledge rather than decision-making processes as the engine of competitive performance. This focus has a powerful resonance with studies of knowledge in organizations, particularly those forms of knowledge which are linked to product and process design.
However, despite the important shift towards a knowledge-based view of competition, the core competencies approach fails to follow the logic of its own argument as far as the organizational appropriation of knowledge is concerned. In their pursuit of an ontological model of competitive performance –defining the essential causes of firm competitiveness – resource-based approaches neglect the socially embedded qualities of organizational knowledge. As a result, the social construction of knowledge, encompassing the dilemmas posed by the employment relationship and the pitfalls of institutionalization, is neglected. Instead, a smoothly linear model is developed linking skills, competence and competitiveness. This mechanistic view is further reinforced by reliance on a command and control model of the management process. Organizational knowledge is not a biddable resource at the disposal of top management.     

Sensemaking in crisis situations: Drawing insights from epic war novels

Soldiers operate under conditions of extreme uncertainty and danger, in which sensemaking is both crucial and challenging. A grounded theory analysis of four epic war novels by veterans (Tolstoy, Remarque, Heller, O’Brien) provides insights into soldiers' sensemaking in combat. The findings are of theoretical and methodological relevance. Theoretically, this article contributes to sensemaking theory by identifying alternative sensemaking pathways besides the traditional enactment-selection-retention model. Additionally, while existing literature suggests that sensemaking failures result in organizational breakdown, this study shows that personnel may continue to do their work in the (fictional) belief that other organizational members can still make sense of the situation. Finally, methodologically, this article introduces grounded theory as a systematic approach to analyzing novels in contrast to current heterogeneous uses of literary fiction in organization and management studies.     

基于讨价还价的私募基金机制比较研究

作为私募基金的主要形式，有限合伙制具有比公司制更高的激励作用，原因可能是两者在契约设计上的不同。本文引入讨价还价模型对公司制与有限合伙制进行分析，求解了两种机制下的均衡契约。研究发现，股东(或有限合伙人)和经理(或普通合伙人)之间的博弈等价于包含外部选择的讨价还价博弈，当经理保留收益不断提高，有限合伙制将逐步取代公司制。进一步地，有限合伙制将给出更高的分成比例，进而实现更高的激励，更有效地利用人力资本。     

Effects of knowledge management strategy on organizational performance: A complementarity theory-based approach

The extant research investigating the relationship between knowledge management (KM) strategies and organizational performance has yielded inconclusive results. Our paper revisits this research problem by drawing on complementarity theory from Economics. The empirical segment of our work is based on data on KM strategies and organizational performance from a sample of 131 Korean firms. Our results suggest three types of relationship among KM strategies: non-complementarity, and non-critical symmetric complementarity, and asymmetric complementarity. Integrating explicit-oriented with tacit-oriented KM strategies showed non-complementarity, which suggests a drag on obtaining higher levels of organizational performance. Our analysis of KM strategies based on KM source shows that companies could benefit from KM by implementing external-oriented or internal-oriented strategy. Combining the tacit-internal-oriented and explicit-external-oriented KM strategies indicates a complementarity relationship, which implies synergistic effects of KM strategies on performance.     

“See You in Court”: How CEO narcissism increases firms' vulnerability to lawsuits

Although some researchers have suggested that narcissistic CEOs may have a positive influence on organizational performance (e.g., Maccoby, 2007; Patel & Cooper, 2014), a growing body of evidence suggests that organizations led by narcissistic CEOs experience considerable downsides, including evidence of increased risk taking, overpaying for acquisitions, manipulating accounting data, and even fraud. In the current study we show that narcissistic CEO's subject their organizations to undue legal risk because they are overconfident about their ability to win and less sensitive to the costs to their organizations of such litigation. Using a sample of 32 firms, we find that those led by narcissistic CEOs are more likely to be involved in litigation and that these lawsuits are more protracted. In two follow-up experimental studies, we examine the mechanism underlying the relationship between narcissism and lawsuits and find that narcissists are less sensitive to objective assessments of risk when making decisions about whether to settle a lawsuit and less willing to take advice from experts. We discuss the implications of our research for advancing theories of narcissism and CEO influence on organizational performance.     

Exposure to Psychological Aggression at Work and Job Performance: The Mediating Role of Job Attitudes and Personal Health

Despite the growing literature on workplace aggression and the importance of employee performance at work, few studies have examined the relation between workplace aggression and job performance. The purpose of this study was to investigate the relations between psychological aggression at work and two forms of job performance (task performance and contextual performance) and potential mediators of these relations. Based on Conservation of Resources theory and prior research, a model was developed and tested in which overall job attitudes (i.e., job satisfaction and organizational commitment) and overall personal health (i.e., physical and psychological health) fully mediate the relations between exposure to psychological aggression at work and both task performance and contextual performance. Data were obtained from a national probability sample of US workers (N = 2376) and the model was tested using structural equation modelling. The results supported the hypothesized model, demonstrating that exposure to psychological aggression at work negatively predicted both task performance and contextual performance, and that these relations were explained by decrements in job attitudes and health associated with exposure to psychological aggression at work.     

Building an integral metatheory of management

The increasing fragmentation of organization theory seems not to be responding to the challenges and complexities of organizations and society. This article contends that integral theory can make an important contribution to our discipline and presents a metatheory that integrates all previous organizational knowledge in an integral, balanced and non-marginalizing framework. Using metatriangulation techniques it reviews management and organization theories, classifies them according to their underlying paradigms and integrates them in a new metatheory. The resulting theory called “3D Management” maintains that there are 3 basic and irreducible dimensions of management: science, arts and ethics which refer respectively to the techno-economical, the aesthetic-emotional and the moral aspects of organizational reality. The fourth management dimension, the spiritual dimension, integrates the Big Three in an essential unit and strives for unity and meaning. An assessment of the theory and a concluding discussion of its contributions and potential applications is provided.