财务研究
財務研究
재무연구
Finance Research
2015年
4期
37-43
,共7页
业绩评价%指标偏好%战略信息%ZARA%实验研究
業績評價%指標偏好%戰略信息%ZARA%實驗研究
업적평개%지표편호%전략신식%ZARA%실험연구
performance evaluation%indicators preference%strategic information%ZARA%experimental study
文章采用实验研究方法探索业绩评价者在综合评价中的行为特征，以全球知名服饰公司ZARA两家门店为实验背景材料，实验参与者为拥有一定工作经验的EMBA与MBA学员。研究发现评价者相对于非财务指标来说通常更加关注财务指标；在给予相关战略信息时，评价者的财务指标偏好有所减弱；评价者信息处理能力有限，通常关注不超过四个指标。
文章採用實驗研究方法探索業績評價者在綜閤評價中的行為特徵，以全毬知名服飾公司ZARA兩傢門店為實驗揹景材料，實驗參與者為擁有一定工作經驗的EMBA與MBA學員。研究髮現評價者相對于非財務指標來說通常更加關註財務指標；在給予相關戰略信息時，評價者的財務指標偏好有所減弱；評價者信息處理能力有限，通常關註不超過四箇指標。
문장채용실험연구방법탐색업적평개자재종합평개중적행위특정，이전구지명복식공사ZARA량가문점위실험배경재료，실험삼여자위옹유일정공작경험적EMBA여MBA학원。연구발현평개자상대우비재무지표래설통상경가관주재무지표；재급여상관전략신식시，평개자적재무지표편호유소감약；평개자신식처리능력유한，통상관주불초과사개지표。
The purpose of this paper is to explore performance evaluators’ behavior features in comprehensive evaluation by experimental research method. The world famous clothing company ZARA’s two stores were used as background materials in the experiment, EMBA and MBA students who have certain working experience as participants. The study shows that evaluators usually pay more attention to financial measures; when given relevant strategic information, evaluators’ preference on financial measures has been weakened; and evaluators usually focus on no more than four measures because their information processing abilities are limited.
