| 研究生: |
林雀華 Lin, Chueh-Hua |
|---|---|
| 論文名稱: |
主管對於指派業務目標的說服方法與員工對業務目標的接受程度:實驗研究證據 Supervisors' Persuasion Tactics in Assigning Target and Subordinates' Acceptance of the Target: Experimental Evidence |
| 指導教授: |
吳安妮
Wu, Anne 殷華祥 Yin, Huaxiang |
| 口試委員: |
杜榮瑞
Duh, Rong-Ruey 俞洪昭 Yu, Hung-Chao 楊朝旭 Young, Chaur-Shiuh 李佳玲 Lee, Chia-Ling |
| 學位類別: |
博士
Doctor |
| 系所名稱: |
商學院 - 會計學系 Department of Accounting |
| 論文出版年: | 2023 |
| 畢業學年度: | 111 |
| 語文別: | 英文 |
| 論文頁數: | 71 |
| 中文關鍵詞: | 說服方法 、目標難易度 、目標接受程度 、目標設定 、主管與員工關係 |
| 外文關鍵詞: | Persuasion Tactics, Target Difficulty, Target Acceptance, Target Setting, Supervisor–Subordinate Relationship |
| 相關次數: | 點閱:53 下載:0 |
| 分享至: |
| 查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
本研究採用情境式實驗設計,探討主管對於員工指派業務目標的說服方法如何影響員 工之目標接受程度。本研究預期並發現,主管的說服方法是可以提高員工的目標接受 程度。且本研究更進一步發現,相較於邊緣途徑 (Peripheral Route)的說服方法的影響, 中央途徑(Central Route)的說服方法才能有效提高員工的目標接受程度。再者,在目標難度極高的組別下,主管採用中央途徑的說服方法,使員工有較高的意願於工作上的付出及達標的企圖心。除此之外,本研究亦發現主管採用中央途徑的說服方法 下,亦可提升員工的正面情緒且同時降低負面情緒。綜上所述,本研究的實驗結果,對於目標設定的理論提出更進一步的貢獻以及對於主管與員工的關係有實務上的貢獻。
This study uses a scenario experiment to investigate how supervisors’ persuasion tactics affects subordinates’ target acceptance in the target setting process. I predict and find that employing persuasion routes in convincing target to subordinates improves subordinates’ target acceptance. Specifically, relative to no persuasion, using the central-route persuasion tactics improves subordinates’ target acceptance, whereas using the peripheral-route persuasion tactics does not improve subordinates’ target acceptance. Noteworthily, subordinates in the extremely challenging target group have higher intentions to exert their effort and to attain the target when their supervisor employs the central-route persuasion. I further find that, in comparison with no persuasion, as well as the peripheral-route persuasion, using the central-route persuasion can increase subordinates’ positive emotions and reduce their negative emotions. Taken together, this study contributes to target setting theory and has important practical implications for the supervisor–subordinate relationship.
I. INTRODUCTION 1
1.1 Research Motivation and Purpose 1
1.2 Research Method and Predictions 2
1.3 Importance of the Research 3
1.4 Research Contributions and Implications 3
1.5 Research Framework 4
II. LITERATURE REVIEW 6
2.1 Review of the Target Setting Literature 6
2.1.1 Target Difficulty in Target Setting Theory 6
2.1.2 The Supervisor–Subordinate Relationship and Communications in
Target Setting 7
2.2 Literature Review of the ELM of Persuasion Theory 8
2.3 Review of the Target Acceptance Literature 10
2.3.1 The Relationship between the Supervisors’ Persuasion and Subordinates’ Target Acceptance 10
2.3.2 Target Difficulty as a Moderator in the Relationship between the Supervisors’ Persuasion and Subordinates’ Target Acceptance 11
III. THEORETICAL BACKGROUND AND HYPOTHESES 12
3.1 Expectancy Theory and Target Acceptance 12
3.2 Hypotheses 13
3.2.1 Target Difficulty and Target Acceptance 13
3.2.2 Persuasion and Target Acceptance 14
3.2.3 The Conceptual Framework of Target Difficulty Moderating Target
Acceptance 14
3.2.4 Target Difficulty Levels and Target Persuasion Tactics 15
IV. RESEARCH DESIGN 18
4.1 Participants 18
4.2 Experimental Task 18
4.3 Experimental Manipulations 21
4.3.1 Target Difficulty Manipulation 21
4.3.2 Persuasion Manipulation 21
4.4 Experimental Procedure 22
4.5 Test Variables 23
4.5.1 Dependent Variable 23
4.5.2 Independent Variables and Control Variable 23
4.5.3 Readability Control 23
4.6 Analysis Model 24
V. RESULTS 25
5.1 Manipulation Checks 25
5.2 Descriptive Statistics 25
5.3 Hypothesis Tests 28
5.3.1 Tests of the Target Difficulty and Persuasion Effect Hypotheses 28
5.4 Robustness Checks 37
5.4.1 The Intention to Exert Effort and to Attain the Target 37
5.5 Additional Analysis of the Impact of the Persuasion 41
5.5.1 Persuasion Routes and Perceptions of the Usefulness of a Communication and the Meaningfulness of a job 41
5.5.2 Persuasion Routes and Perceptions about Supervisors 46
5.5.3 Persuasion and Emotions 51
VI. CONCLUSIONS AND DISCUSSION 57
6.1 Conclusions 57
6.2 Contributions and Limitations 58
REFERENCES 60
APPENDIX 66
Arnold, M. C. (2015). The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review, 90(1), 31-57. https://doi.org/10.2308/accr-50864
Arnold, M. C., & Artz, M. (2015). Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets. Accounting, Organizations and Society, 40, 61- 77. https://doi.org/10.1016/j.aos.2014.12.002
Arnold, M. C., Artz, M., & Tafkov, I. (2019). The effect of target transparency on managers’ target setting decisions. Available at SSRN 3431071. https://doi.org/10.2139/ssrn.3431071
Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2018). Team member subjective communication in homogeneous and heterogeneous teams. The Accounting Review, 93(5), 1-22. https://doi.org/10.2308/accr-52002
Arnold, M. C., Hannan, R. L., & Tafkov, I. D. (2020). Mutual monitoring and team member communication in teams. The Accounting Review, 95(5), 1-21. https://doi.org/10.2308/accr-52659
Arnold, M. C., & Tafkov, I. D. (2019). Managerial discretion and task interdependence in teams. Contemporary Accounting Research, 36(4), 2467-2493. https://doi.org/10.1111/1911-3846.12504
Atkinson, J. W. (1958). Towards experimental analysis of human motivation in terms of motives, expectancies, and incentives. In J. W. Atkinson (Ed.), Motives in fantasy, action and society: A method of assessment and study (pp. 288-305). Van Nostrand.
Austin, J. T. (1989). Effects of shifts in goal origin on goal acceptance and attainment. Organizational Behavior and Human Decision Processes, 44(3), 415-435. https://doi.org/10.1016/0749-5978(89)90017-4
Beehr, T. A., & Love, K. G. (1983). A meta-model of the effects of goal characteristics, feedback, and role characteristics in human organizations. Human Relations, 36(2), 151-166. https://doi.org/10.1177/001872678303600205
Bhattacharjee, S., & Brown, J. O. (2018). The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments. The Accounting Review, 93(2), 97-115. https://doi.org/10.2308/accr-51816
Bol, J. C., & Lill, J. B. (2015). Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and the ratchet effect? The Accounting Review, 90(5), 1755-1778. https://doi.org/10.2308/accr-51050
Brown, T., & Fanning, K. (2019). The joint effects of internal auditors' approach and persuasion tactics on managers' responses to internal audit advice. The Accounting Review, 94(4), 173-188. https://doi.org/10.2308/accr-52295
Cacioppo, J. T., & Petty, R. E. (1984). The elaboration likelihood model of Persuasion. Advances in Consumer Research, 11(1), 673–675.
Cacioppo, J. T., Petty, R. E., Kao, C. F., & Rodriguez, R. (1986). Central and peripheral routes to persuasion: An individual difference perspective. Journal of Personality and Social Psychology, 51(5), 1032. https://doi.org/10.1037/0022-3514.51.5.1032
Chow, C. W. (1983). 1983 Competitive Manuscript Award: The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages. Accounting Review, 667-685.
Christ, M. H. (2013). An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research, 25(1), 169- 197. https://doi.org/10.2308/jmar-50443
Earley, P. C. (1985). Influence of information, choice and task complexity upon goal acceptance, performance, and personal goals. Journal of Applied Psychology, 70(3), 481- 491. https://doi.org/10.1037/0021-9010.70.3.481
Earley, P. C., & Kanfer, R. (1985). The influence of component participation and role models on goal acceptance, goal satisfaction, and performance. Organizational Behavior and Human Decision Processes, 36(3), 378-390. https://doi.org/10.1016/0749-5978(85)90006-8
Erez, M., Earley, P. C., & Hulin, C. L. (1985). The impact of participation on goal acceptance and performance: A two-step model. Academy of Management Journal, 28(1), 50-66.
Erez, M., & Kanfer, F. H. (1983). The role of goal acceptance in goal setting and task performance. Academy of Management Review, 8(3), 454-463. https://doi.org/10.2307/257834
Erez, M., & Zidon, I. (1984). Effect of goal acceptance on the relationship of goal difficulty to performance. Journal of Applied Psychology, 69(1), 69. https://doi.org/10.1037/0021-9010.69.1.69
Falk, A., & Kosfeld, M. (2006). The hidden costs of control. American Economic Review, 96(5), 1611-1630. https://doi.org/10.1257/aer.96.5.1611
Fisher, J. G., Frederickson, J. R., & Peffer, S. A. (2000). Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review, 75(1), 93-114. https://doi.org/10.2308/accr.2000.75.1.93
Gibbins, M., & Trotman, K. T. (2002). Audit review: Managers' interpersonal expectations and conduct of the review. Contemporary Accounting Research, 19(3), 411-444. https://doi.org/10.1506/J519-5LVU-JTMQ-YYJ7
Gunning, Robert, 1952, The Technique of Clear Writing (McGraw-Hill, New York).
Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: An exploratory analysis. Management Accounting Research, 15(4), 415-439. https://doi.org/10.1016/j.mar.2004.08.001
Haugtvedt, C. P., & Petty, R. E. (1992). Personality and persuasion: Need for cognition moderates the persistence and resistance of attitude changes. Journal of Personality and Social Psychology, 63(2), 308. https://doi.org/10.1037/0022-3514.63.2.308
Heaven, P. C. (1990). Attitudinal and personality correlates of achievement motivation among high school students. Personality and Individual Differences, 11(7), 705-710. https://doi.org/10.1016/0191-8869(90)90255-P
Hirst, M. K., & Lowy, S. M. (1990). The linear additive and interactive effects of budgetary goal difficulty and feedback on performance. Accounting, Organizations and Society, 15(5), 425-436. https://doi.org/10.1016/0361-3682(90)90026-Q
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kadous, K., Koonce, L., & Towry, K. L. (2005). Quantification and persuasion in managerial judgement. Contemporary Accounting Research, 22(3), 643-686.
Kelly, K. O., Webb, R. A., & Vance, T. (2014). The interactive effects of ex post goal adjustment and goal difficulty on performance. Journal of Management Accounting Research, 27(1), 1-25. doi:10.2308/jmar-50729
Kelly, K. O., Webb, R. A., & Vance, T. (2015). The interactive effects of ex post goal adjustment and goal difficulty on performance. Journal of Management Accounting Research, 27(1), 1-25. https://doi.org/10.2308/jmar-50729
Lau, C. M., & Roopnarain, K. (2014). The effects of nonfinancial and financial measures on employee motivation to participate in target setting. The British Accounting Review, 46(3), 228-247. https://doi.org/10.1016/j.bar.2014.02.006
Lee, T. W., Locke, E. A., & Phan, S. H. (1997). Explaining the assigned goal-incentive interaction: The role of self-efficacy and personal goals. Journal of Management, 23(4), 541-559. https://doi.org/10.1177/014920639702300403
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and economics, 45(2-3), 221-247. https://doi.org/10.1016/j.jacceco.2008.02.003
Locke, E. A. (1968). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157-189. https://doi.org/10.1016/0030-5073(68)90004-4
Locke, E. A., & Latham, G. P. (1990). A theory of goal setting & task performance. Prentice- Hall, Inc.
Locke, E. A., Shaw, K. N., Saari, L. M., & Latham, G. P. (1981). Goal setting and task performance: 1969–1980. Psychological Bulletin, 90(1), 125. https://doi.org/10.1037/0033-2909.90.1.125
Loughran, T., & McDonald, B. (2014). Measuring readability in financial disclosures. The Journal of Finance, 69(4), 1643-1671. https://doi.org/10.1111/jofi.12162
Merchant, K. A., & Manzoni, J.-F. (1989). The Achievability of Budget Targets in Profit Centers: A Field Study. The Accounting Review, 64(3), 539–558.
Merchant, K. A., Stringer, C., & Shantapriyan, P. (2018). Setting financial performance thresholds, targets, and maximums in bonus plans. Journal of Management Accounting Research, 30(3), 55-73.
Oldham, G. R. (1975). The impact of supervisory characteristics on goal acceptance. Academy of Management Journal, 18(3), 461-475.
Palan, S., & Schitter, C. (2018). Prolific. ac—A subject pool for online experiments. Journal of Behavioral and Experimental Finance, 17, 22-27. http://dx.doi.org/10.1016/j.jbef.2017.12.004
Petty, R. E., & Cacioppo, J. T. (1981). Attitudes and Persuasion: Classic and Contemporary Approaches. Dubuque. IA: William C. Brown.
Petty, R. E., & Cacioppo, J. T. (1986). Communication and persuasion: Central and peripheral routes to attitude change. Springer.
Petty, R. E., Cacioppo, J. T., & Schumann, D. (1983). Central and peripheral routes to advertising effectiveness: The moderating role of involvement. Journal of Consumer Research, 10(2), 135-146. https://doi.org/10.1086/208954
Podsakoff, P. M., MacKenzie, S. B., & Ahearne, M. (1997). Moderating effects of goal acceptance on the relationship between group cohesiveness and productivity. Journal of Applied Psychology, 82(6), 974. https://doi.org/10.1037/0021-9010.82.6.374
Rich, J. S., Solomon, I., & Trotman, K. T. (1997). The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society, 22(5), 481-505. https://doi.org/10.1016/S0361-3682(97)80165-1
Scheier, M. F., & Carver, C. S. (1985). Optimism, coping, and health: Assessment and implications of generalized outcome expectancies. Health Psychology, 4(3), 219. https://doi.org/10.1037/0278-6133.4.3.219
Schulman, P. (1999). Applying learned optimism to increase sales productivity. Journal of Personal Selling & Sales Management, 19(1), 31-37.
Sengupta, J., Goodstein, R. C., & Boninger, D. S. (1997). All cues are not created equal: Obtaining attitude persistence under low-involvement conditions. Journal of Consumer Research, 23(4), 351-361. https://doi.org/10.1086/209488
Smith, R. (2021). Daily communication from managers directly correlates with less anxiety and stress. Wall Street Journal. https://partners.wsj.com/sap/experience-management- in-action/daily-communication-from-managers-directly-correlates-with-less-anxiety- and-stress/
Stedry, A. C., & Kay, E. (1966). The effects of goal difficulty on performance: A field experiment. Behavioral Science, 11(6), 459-470. https://doi.org/10.1002/bs.3830110605
Vance, R. J., & Colella, A. (1990). Effects of two types of feedback on goal acceptance and personal goals. Journal of Applied Psychology, 75(1), 68. https://doi.org/10.1037/0021-9010.75.1.68
Vroom, V. H. (1964). Work and motivation.
Wang, L. W., & Yin, H. (2022). The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions. Accounting, Organizations and Society, 101425.
Webb, A., Jeffrey, S. A., & Schulz, A. (2010). Factors affecting goal difficulty and
performance when employees select their own performance goals: Evidence from the field. Journal of Management Accounting Research, 22(1), 209-232. https://doi.org/10.2308/jmar.2010.22.1.209
Webb, R. A., Williamson, M. G., & Zhang, Y. (2013). Productivity-target difficulty, target- based pay, and outside-the-box thinking. The Accounting Review, 88(4), 1433-1457. https://doi.org/10.2308/accr-50436
Wolfe, C. J., Mauldin, E. G., & Diaz, M. C. (2009). Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations? The Accounting Review, 84(6), 2013-2037. https://doi.org/10.2308/accr.2009.84.6.2013
Yalch, R. F., & Elmore-Yalch, R. (1984). The effect of numbers on the route to persuasion. Journal of Consumer Research, 11(1), 522-527. https://doi.org/10.1086/208988
Yin, H. (2021). Can employees exercise control over managers? The role of the employees' knowledge of manager behavior and manager discretion. The Accounting Review, 96(5), 365-388. https://doi.org/10.2308/TAR-2015-0219
Yukl, G. A., & Latham, G. P. (1978). Interrelationships among employee participation, individual differences, goal difficulty, goal acceptance, goal instrumentality, and performance. Personnel Psychology, 31(2), 305-323. https://doi.org/10.1111/j.1744-6570.1978.tb00449.x
全文公開日期 2028/07/03