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Chairperson collectivism and the compensation gap between managers and employees: Evidence from China

机译：主席集体主义和经理和员工之间的薪酬差距：来自中国的证据

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摘要

Research Question/IssueFew studies have examined the determinants of the compensation gap between managers and workers, despite the significant public attention the issue has received. In particular, few studies have examined how nations' formal systems, such as their institutional and legal arrangements, and informal systems, such as their cultures and traditions, affect the compensation gap. We use the chairperson's native place of origin as a proxy for cultural differences within China and examine how chairperson collectivism affects compensation gaps between managers and average workers.Research Findings/InsightsThe results show that the compensation gap in a company run by a chairperson from a collectivistic culture tends to be smaller than that of a company run by a chairperson from an individualistic culture. This effect tends to be stronger if a chairperson has a longer tenure and works in a stateowned enterprise or in a firm located in collectivistic regions.Theoretical/Academic ImplicationsThe study provides new insights into the determinants of the compensation gap by incorporating the cultural traits of management. It also broadens the understanding of compensation gaps in emerging markets and shows that cultural differences play an important role in understanding the compensation gap in China.Practitioner/Policy ImplicationsCultural characteristics should be taken into account when developing compensation contracts. Stakeholders need to consider alternative mechanisms, such as higher pay for performance, to counteract the higher compensation gap due to differences in cultural preferences.
机译：研究问答/问题缺课研究已经研究了管理者和工人之间的赔偿差距的决定因素，尽管问题已收到了大量公众。特别是，很少有研究审查了国家的正式制度，例如他们的制度和法律安排，以及其文化和传统等非正式制度影响赔偿差距。我们使用主席的原籍地作为中国文化差异的代表，并审查主席集团主义如何影响经理和平均工人之间的赔偿差距。研究结果/ Insightsthe结果表明，公司的赔偿差距由主席从集体主义主席经营文化往往比个人主义文化由主席营运的公司。如果主席拥有更长的保单和在集体地区的公司工作，这种效果往往更强。理论/学术意识研究通过纳入管理的文化特征，为赔偿差距的决定因素提供了新的洞察。它还扩大了对新兴市场的赔偿差距的理解，并表明文化差异在了解中国的赔偿差距方面发挥着重要作用。在制定赔偿合同时，应考虑前提/政策意义的特征。利益攸关方需要考虑替代机制，例如更高的绩效工资，由于文化偏好的差异，抵消了较高的补偿差距。

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  • 来源
    《Corporate Governance》 |2019年第4期|261-282|共22页
  • 作者

    WeiJiang; BingxuanLin; YunguoLiu; YueXu;

  • 作者单位

    Department of Accounting School of Management Center for Management Accounting Research Jinan University Guangzhou China;

    College of Business Administration University of Rhode Island Kingston Rhode Island;

    Center for Accounting Finance and Institutions Business School Sun Yatsen University Guangzhou China;

    Department of Finance Lingnan (University) College Sun Yatsen University Guangzhou China;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    Corporate governance; collectivism; compensation gap; culture; individualism;

    机译：公司治理;集体主义;赔偿差距;文化;个人主义;

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