Vol.38 Issue.1, 2019 (SPECIAL ISSUE ON ACCOUNTING CASES)
Datawin Technology Co., Ltd.: Performance Evaluation and Reward System Designed by Value Creation Patterns
Abstract
The system of performance appraisal substantially influences decision-making and employee behavior. Most of these influences do not appear explicitly, but are combined with other factors that are present in the form of problems related to self-determination, dysfunctional behavior, decision-making, and adverse selection. Designing a performance evaluation and reward system that can motivate employees to work hard through teamwork is a common concern for business managers. Through the dialogue and interaction between a representative local vendor and a consultant that provides information-system services (i.e., Datawin Technology) to explore how to integrate two crucial factors that influence overall performance (i.e., value creation patterns and cost behavior) into the performance evaluation and reward system to provide employees with appropriate incentives and create an organizational culture that encourages teamwork.
Keywords: Value Creation, Cost Behavior, Performance Evaluation, Reward System, Teamwork
Citation
Chung-Jen Fu & Chiung-Yao Huang (2019), "Datawin Technology Co., Ltd.: Performance Evaluation and Reward System Designed by Value Creation Patterns," Management Review, 38(1), 185-200. https://doi.org/10.6656/MR.201901_38(1).ENG185