不同主觀性績效回饋與績效改善的實地實證研究：客觀性績效衡量的中介角色

A Field Empirical Study of Different Types of Subjective Performance Feedback and Performance Improvements: The Mediating Role of Objective Performance Measures

績效回饋係管理控制系統關鍵的元素。實驗與問卷調查的文獻並未聚焦於基層員工如何反應主觀性績效回饋，對於主觀性績效回饋可否改善期末客觀性績效，以及減少期末評估者與受評者對於主觀性績效評估的差距，都沒有定論。可能因為文獻多僅分析經理人的行為，且未區分主觀性績效回饋的種類（正、負向、一致性回饋），也未將客觀性績效，以及評估者與受評者對於主觀性績效評估差距的角色區隔開來。此外，鮮少文獻區分西方與儒家文化對於獎勵與懲處模式的差異性。最後，文獻未探究客觀性績效衡量如何影響主觀性績效回饋與期末主觀性績效評估差距之間的關係。本研究在客觀性績效決定後續主觀性績效評估，主觀性績效評估與期末獎酬有關的情境中，使用國內具代表性公司之製造操作員的人事資料，進行實地實證研究。結果發現：一致性回饋不但減少期末的瑕疵率，也減少期末主管與操作員對於主觀性績效評估的差距。負向回饋可改善年終瑕疵率，也可縮短期末主觀性績效評估的差距。然而，正向回饋卻使期末瑕疵率惡化，擴大主管與操作員對於主觀性績效評估的差距。值得注意地，瑕疵率對於期中正向回饋與期末主觀性績效評估的差距，具有完全中介效果。最後，瑕疵率對於期中一致性／負向回饋與期末主觀性績效評估的差距，扮演部份中介效果的角色。

Performance feedback is the core element of management control systems. Prior experimental and survey-based research neither focused on lower level employee behaviors following subjective performance feedback, nor provided a consensus regarding whether subjective performance feedback improves objective performance and reduces subjective performance gaps between raters and ratees in the end of the year. It is because most previous studies, when analyzing ratee (manager) behaviors, failed to differentiate the types of subjective performance feedback (positive, negative and consistent feedback), and separate performance improvements of objective measures from reducing subjective performance gaps between raters and ratees. Besides, the literature rarely considered the difference of the patterns of utilizing rewards and punishments between the West and Confucian society. Finally, previous research provided little evidence on how objective performance measures influence the relationship between subjective performance feedback and subjective performance gaps between raters and ratees. This study investigates the effects of different types of subjective performance feedback on objective performance and subjective performance gaps between raters and ratees in situations where objective performance measures determine subjective performance evaluation relating to bonuses in the end of the year. This study further examines mediating effects of objective performance measures on the relationship between different types of subjective performance feedback and subjective performance gaps between raters and rates in the end of the year. Using personnel data of manufacturing operators in Taiwan, this study provides field empirical evidence pointing to the importance of differentiating the types of subjective performance feedback and assessing the extent to which objective performance measures mediate the relationship between subjective performance feedback and subjective performance gaps between raters and rates in the end of the year. Specifically, this study finds that consistent feedback decreases not only the defective rate, but also subjective performance gaps between raters and ratees in the end of the year. Negative feedback also improves objective performance, and decreases subjective performance gaps between raters and rates in the end of the year. However, positive feedback deteriorates the defective rate and enlarges subjective performance gaps between raters and rates in the end of year. It is worth noting that the defective rate fully mediates the relationship between positive feedback and subjective performance gaps between raters and rates in the end of the year. Finally, the defective rate plays a partial mediating role between negative feedback/consistent feedback and subjective performance gaps between raters and rates in the end of the year.