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    KCI등재

    인센티브계약에 있어서 성과평가와 자원배분과정의 통합적 운영이 만들어내는 동기부여효과 = The Motivational Effect of Integrative Use of Performance Evaluation and Resource Allocation under Budget-Based Incentive Contract

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    https://www.riss.kr/link?id=A95933294

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    참고문헌 (Reference)

    1 김순기, "한․일 기업의 예산 및 표준원가제도 운영실태 비교" 1 (1): 35-58, 2001

    2 박내희, "조직행동론" 박영사 2003

    3 Scarpello. V, "Why Justice Matters in Compensation Decision Making" 17 : 285-299, 1996

    4 Tyler. T, "Using Procedures to Justify Outcomes: Testing the Viability of a Procedural Justice Strategy for Managing Conflict and Allocating Resources in Work Organizations" 12 : 259-279, 1991

    5 Fisher. J. G, "Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack and Performance" 77 : 847-865, 2002

    6 Miner. J. B, "The Unpaved Road over the Mountains: From Theory to Applications" 21 : 9-20, 1984

    7 Libby. T, "The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting" 24 : 125-137, 1999

    8 Chow. C. W, "The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages" 58 : 667-685, 1983

    9 Merchant. K. A, "The Achievability of Budget Targets in Profit Centres: A Field Study" 64 : 539-558, 1989

    10 Thompson. K. R, "Stretch Target: What Makes Them Effective?" 11 : 48-60, 1997

    1 김순기, "한․일 기업의 예산 및 표준원가제도 운영실태 비교" 1 (1): 35-58, 2001

    2 박내희, "조직행동론" 박영사 2003

    3 Scarpello. V, "Why Justice Matters in Compensation Decision Making" 17 : 285-299, 1996

    4 Tyler. T, "Using Procedures to Justify Outcomes: Testing the Viability of a Procedural Justice Strategy for Managing Conflict and Allocating Resources in Work Organizations" 12 : 259-279, 1991

    5 Fisher. J. G, "Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack and Performance" 77 : 847-865, 2002

    6 Miner. J. B, "The Unpaved Road over the Mountains: From Theory to Applications" 21 : 9-20, 1984

    7 Libby. T, "The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting" 24 : 125-137, 1999

    8 Chow. C. W, "The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages" 58 : 667-685, 1983

    9 Merchant. K. A, "The Achievability of Budget Targets in Profit Centres: A Field Study" 64 : 539-558, 1989

    10 Thompson. K. R, "Stretch Target: What Makes Them Effective?" 11 : 48-60, 1997

    11 Sherman. S, "Stretch Goals: The Dark Side of Asking for Miracles" 132 : 231-233, 1995

    12 Libby. T, "Referent Cognitions and Budgetary Fairness: A Research Note" 13 : 91-105, 2001

    13 Furby. L, "Psychology and Justice. in Justice: Views from the Social Sciences" New York: Plenum Press 1986

    14 Van den Bos. K, "Procedural and Distributive Justice: What is Fair Depends More on What Comes First than on What Comes Next" 72 : 95-104, 1997

    15 Cropanzano. R, "Procedural Justice and Worker Motivation. in Motivation and Work Behavior" New York: McGraw-Hill 131-143, 1991

    16 Sprinkle. G. B, "Perspectives on Experimental Research in Managerial Accounting" 28 : 287-318, 2003

    17 Sellers. P, "Pepsico's New Generation" 133 : 110-115, 1996

    18 Chow. C. W, "Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two- Subordinate Context" 10 : 699-720, 1994

    19 Brickley. J. A, "Managerial Economics and Organizational Architecture" New York. NY: McGraw-Hill 2004

    20 Garrison. R. H, "Managerial Accounting" New York: McGraw-Hill 2003

    21 Anthony. R. N, "Management Control Systems" New York. NY: McGrawHill 2001

    22 Merchant. K. A, "Management Control System" Prentice Hall 2003

    23 Adams. J. S, "Inequity in Social Exchange. in Advances in Experimental Social Psychology" New York: Academic Press 267-299, 1965

    24 Argyris. C, "Human Problems with Budgets" 31 : 97-110, 1953

    25 Zesiger. S, "GM's Big Decision: Status Quo" 141 : 100-104, 2000

    26 Lindquist. T. M, "Fairness as an Antecedent to Participative Budgeting: Examining the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on Satisfaction and Performance" 7 : 122-147, 1995

    27 Demski. J. S, "Economic Incentives in Budgetary Control Systems" 53 : 336-359, 1978

    28 Greenberg. J, "Determinants of Perceived Fairness of Performance Evaluations" 71 : 340-342, 1986

    29 Murphy. K. J, "Corporate Performance and Managerial Remuneration: An Empirical Analysis" 7 : 11-42, 1985

    30 Kahneman. D, "Availability and Simulation Heuristic. In Judgement under Uncertainty: Heuristics and Biases" New York, NY: Oxford University Press 201-218, 1982

    31 Shields. J. F, "Antecedents of Participative Budgeting. Accounting" 23 : 49-76, 1998

    32 Brockner. J, "An Integrative Framework for Explainning Reactions to Decisions: Interactive Effects of Outcomes and Procedures" 31 : 189-208, 1996

    33 Waller. W. S, "An Experimental Study of Incentive Pay Schemes, Communication and Intrafirm Resource Allocation" 65 : 812-836, 1990

    34 Lerner. S. C, "Adapting to Scarcity and Change (I): Stating the Problem. in The Justice Motive in Social Behavior" New York: Plenum Press 1981

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    학술지 이력

    학술지 이력
    연월일 이력구분 이력상세 등재구분
    2027 평가 재인증평가 신청대상 (재인증)
    2021-01-01 등재 등재학술지 유지 (재인증) KCI등재
    2018-01-01 등재 등재학술지 유지 (등재유지) KCI등재
    2015-01-01 등재 등재학술지 유지 (등재유지) KCI등재
    2011-01-01 등재 등재학술지 유지 (등재유지) KCI등재
    2009-01-01 등재 등재학술지 유지 (등재유지) KCI등재
    2007-01-01 등재 등재학술지 유지 (등재유지) KCI등재
    2004-01-01 등재 등재학술지 선정 (등재후보2차) KCI등재
    2003-01-01 등재 등재후보 1차 PASS (등재후보1차) KCI등재후보
    2001-07-01 등재 등재후보학술지 선정 (신규평가) KCI등재후보
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    학술지 인용정보

    학술지 인용정보
    기준연도 WOS-KCI 통합IF(2년) KCIF(2년) KCIF(3년)
    2016 0.99 0.99 1.25
    KCIF(4년) KCIF(5년) 중심성지수(3년) 즉시성지수
    1.35 1.43 2.629 0.29
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