A Study Of The Enterprise Performance Management Effectiveness:From The Perspective Of The Accountability

As one of the frontier issues of performance management theory,performance management effectiveness theory has always been a hot topic for researchers.At the same time,in practice,the phenomenon of ineffective performance management is widespread,so that business managers are greatly frustrated.It is of great theoretical and practical significance to explore how to control the core influencing factors of performance management effectiveness and enhance the remarkable achievements of performance management.Based on the performance appraisal fairness as the starting point,organizational culture as situational factors,links the performance evaluation process with accountability,join the sense of responsibility and engagement.The paper puts forward a cross-level theory-driven framework of the influencing factors of enterprise performance management,and discusses the direct and interactive mechanism of the former variables,and provides meaningful reference and reference for the follow-up research and construction of the effectiveness of domestic enterprise performance management.The following six parts are investigated:First,based on the literature review,clearly defined the connotation of each research variable,and on this basis,summed up the structural dimension of the variable.Among them,the organization performance management culture includes control,consistency,purpose,friendliness,fairness and incentive six dimensions;performance management accountability includes responsibility scope,responsiveness,responsibility supervision and control,incentive incentive mechanism four dimension of assessment;rater responsibility contains four dimensions: honesty,trustworthiness,responsiveness,assessment skills;ratee responsibility includes four dimensions: honesty,mutual trust,responsiveness,self-improvement;engagement includes three dimensions of vitality,dedication,and focus;performance management effectiveness is a one-dimensional construct.Second,the accountability system is a meso-level concept.The effect of accountability on the effectiveness of performance management is a good circulatory system,which is formed by the external and internal levels,under the guidance of organizational environment,individual psychology and individual behavior.The whole cycle includes three stages: the early implementation of performance management,in the organization to create a positive atmosphere of responsibility,the establishment of a sound accountability mechanismthe;in the medium term,a strong institutional environment to stimulate the individual responsibility to further enhance the level of professionalism;late,good professional behavior to improve the fairness of performance evaluation and ultimately improve the effectiveness of performance management.In order to reveal the mechanism of this mechanism,the paper constructs a cross-level theoretical model that integrates the organizational level and the individual level of accountability and performance management effectiveness on the basis of theoretical analysis.Third,due to the domestic research is still in its infancy,the literature review has not yet found the maturity scale of the variables in the system measurement papers.Based on the framework of the research on the structural dimensions of each variable,this paper develops a measurement scale of localization with the help of standardized scale extraction technology.Based on the questionnaire survey,the structure of each variable was explored and verified,and the reliability and validity of the scale were tested.Fourth,it analyzes the relationship between the rater(ratee)responsibility and the performance management effectiveness,as well as the mediating effect of the degree of rater(ratee)engagement in the relationship.It is found that the strength of the responsibility and the level of dedication are the key determinants of the performance management effectiveness.In the practice of performance management,managers should pay attention to the evaluation of the responsibility and professionalism.This conclusion enriches the micro mechanism of the effectiveness of performance management,and provides technical guidance for practical activities.Fifth,it examines the relationship between the accountability and the performance management effectiveness,as well as the cross-level mediating effect of the rater(ratee)responsibility in the relationship.The research shows that managers should pay attention to the importance of accountability in organization management,establish and improve the accountability mechanism of performance management,and provide institutional guarantee for the effective implementation of performance management.This conclusion for the first time to break the single micro or macro perspective,in a multi-level perspective reveals the mechanism of synergistic effect of situational factors and individual factors influence the effectiveness of performance management process,to make up for the lack of the field in the literature,has important theoretical and practical significance.Sixth,the paper analyzes the direct effect and moderating effect of organizational performance management culture.The study found that the positive performance management culture construction,publicity and implementation,gave birth to the accountability,and strengthened the positive relationship between the responsibility and the performance management effectiveness.This conclusion realizes the research on the soft environment of performance management and enriches the theoretical research of organizational culture.