Page 87 - 33-3

NTU Management Review
Vol. 33 No. 3 Dec. 2023, 79-126
https://doi.org/10.6226/NTUMR.202312_33(3).0003

Goal Consensus, Subordinates’ Prior Performances, and
Supervisors’ Resource Allocation Preferences

目標一致性、員工前期績效與主管資源分配之偏好

Nai-Yng Liu, Graduate Institute of Accounting, National Central University
劉乃熒 / 國立中央大學會計研究所
Hsuan-Lien Chu, Department of Accountancy, National Taipei University
朱炫璉 / 國立臺北大學會計學系
Shuen-Zen Liu, Department of Accounting, National Taiwan University
劉順仁 / 國立臺灣大學會計學系
Received 2021/4, Final revision received 2023/1

Abstract
This study uses field data from a realty company in Taiwan to investigate the relationship
between goal consensus (involving both regional managers and branch managers), branch
offices’ prior sales performance, and regional managers’ resource allocation preferences.
Additionally, this study examines whether a branch office’s previous sales performance
affects the goal consensus–resource allocation preference relation. The results show
that the greater the goal consensus between regional and branch managers, the more
likely a branch office is to receive advertising funding, and the better the previous sales
performance of a branch office, the more likely a regional manager deploys senior sales
agents to the branch office. However, the branch offices’ prior sales performance does not
have any moderating effect on the goal consensus–resource allocation preference relation.
Ultimately, our findings suggest that a supervisor’s decision to distribute resources to
a subordinate is affected both by his/her preferred goal and by the subordinate’s past
contributions.
【Keywords】goal consensus, subordinate’s prior performance, supervisor’s resource
allocation preference

摘 要
本研究以臺灣的某房仲業者為研究對象，欲了解分店店長與區主管之間的目標的一致
性，以及分店店長的前期績效是否會影響區主管資源分配之偏好。本研究同時進一
步探討分店店長的前期績效是否會強化目標一致性與區主管資源分配偏好之間的關聯
性。研究結果顯示，當區主管與分店店長之間的目標偏好越趨一致時，區主管越會分
配較多的廣告資金給該店長所屬之分店，而當分店店長前期表現較好時，區主管較會
調度資深業務人員於該分店中。然而，研究結果卻未發現分店店長的前期績效會強化
目標一致性與區主管資源分配偏好之間的關聯性。惟就整體而言，本研究研究結果仍
顯示，區主管資源分配之決策會受到其所偏好的目標與分店店長前期績效所影響。

【關鍵字】 目標一致性、員工前期績效、主管資源分配偏好

領域主編：林修葳教授

79