[9_1]_2011_안태식_외_성과평가시스템에서의_목표설정_kar

[9_1]_2011_안태식_외_성과평가시스템에서의_목표설정_kar

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ഥ҅೟োҳ 36 ӂ ઁ 1 2011 ֙ 3 - 183 - ࢿҗಣоदझమীࢲ੄ ݾ಴ࢸ੿ An Examination of Target-Setting: How a Rater revises a Ratee¶s Target* ( ҕز੷੗ ) উ క ध Tae-Sik Ahn** ( 1 ੷੗ ) ୭ ো ध Youn-Sik Choi*** ( Үन੷੗ ) ӂ ؀ അ Dae-Hyun Kwon**** ѐਃ : ࠄ োҳח ਋ܻաۄ ઱ਃ ҕҕӝҙ੄ ҃৔प੸ಣо ੗ܐܳ ੉ਊೞৈ ࢿҗಣоઁبউী ࢲ ݾ಴ࢸ੿੉ যڌѱ ੉ܖয૑Ҋ ੓ח૑ܳ ׮নೠ पૐݽ؛ਸ ా೧ ࠙ࢳೞ৓׮ . ୐૩ , ೖಣо੗੄ ରӝ ݾ಴׳ࢿഛܫ੉ ׼ӝী ݾ಴ܳ ׳ࢿ೮ח૑ ৈࠗী ٮۄ ର੉о ੓਺ਸ ߊ Ѽೞ৓חؘ , ੉ח ೖಣо੗੄ ࢿҗݾ಴ܳ ࢸ੿ೡ ٸ җѢࢿҗܳ ৮੹൤ ߈৔ೞ૑ ঋח Ѫਸ ੄޷ ೠ׮ . ل૩ , ݾ಴ࢸ੿ द ఼פഅ࢚ (ratchet principle) ੄ ઓ੤ ৈࠗী ؀ೠ ࠙ࢳ Ѿҗ , ੹୓಴ࠄ ীࢲח ରӝݾ಴о ׼ӝࢿҗܳ ӝળਵ۽ ࢸ੿غ঻ਵա , ׼ӝ੄ ݾ಴׳ࢿ ৈࠗী ٮۄ ׼ӝࢿҗо ରӝݾ಴ী ߈৔غח ੿بח ׮ܰ૑ ঋও׮ . ݾ಴ࢸ੿ߑߨਸ ҳ࠙ೠ ࠙ࢳীࢲח ୶ࣁ஖ , ݾ಴ࠗ ৈ ߂ ݾ಴؀प੸ীࢲ ݽف ఼פഅ࢚੉ ߊѼغ঻חؘ , ౠ൤ ݾ಴ࠗৈ ૑಴ীࢲח ׼ӝ ݾ಴޷׳ द ରӝݾ಴о ૐоೞח അ࢚੉ ߊѼغ঻Ҋ ݾ಴؀प੸ ૑಴ীࢲח ೞߑ఍۱੸ ఼פഅ࢚੉ աఋ լ׮ . ࣇ૩ , ରӝݾ಴੄ Ѿ੿ਃੋਸ ࠙ࢳೠ Ѿҗ ݾ಴׳ࢿৈࠗ , ӒܻҊ ݾ಴ୡҗ׳ࢿبо ରӝݾ ಴ ࢸ੿ী ઺ਃೞѱ Ҋ۰غҊ ੓ਵա , ݾ಴ೱ࢚بח ઺ਃೞѱ Ҋ۰غ૑ ঋח Ѫਵ۽ աఋլ׮ . ݾ಴׳ࢿৈࠗ݅ Ҋ۰ೡ ҃਋ীח ࢿҗѐࢶبо ରӝ ݾ಴Ѿ੿੄ ઺ਃೠ ਃੋਵ۽ աఋա૑݅ , ݾ ֤ޙ੽ࣻ : 2010. 07. 30 1 ରࣻ੿ : 2010. 11. 09 ѱ੤ഛ੿ : 2011. 02. 09 * ੷੗ٜ਷ ࠄ ֤ޙী ݆਷ ب਑ਸ ઱न ࢲ਎؀೟Ү੄ ҘࣻӔ , ੉ହ਋ , ੿਍য় , ട੉ࢳ , ୭ઙ೟ , ߔࠂഅ , ടੋ੉ , न੤ਊ Үࣻীѱ хࢎܳ ੹೤פ׮ . ژೠ ੊ݺ੄ ࣁ बࢎ੗੄ ઑ঱ب ࠄ োҳ੄ ߊ੹ী ݆਷ ب ਑੉ غ঻ח߄ , ੉ী Ө਷ хࢎ੄ ݃਺ਸ ੹೤פ׮ . ࠄ োҳח ࢲ਎؀೟Ү ҃৔োҳࣗ੄ োҳ࠺ ૑ਗਸ ߉ই ࣻ೯غ঻਺ਸ ߋ൩פ׮ . ** ࢲ਎؀೟Ү ҃৔೟җ Үࣻ Professor, College of Business Administration, Seoul National University (E-mail: [email protected]) *** ࢲ਎؀೟Ү ҃৔؀೟ ഥ҅೟োҳࣃఠ োҳਗ Researcher, Center for Accounting Research, College of Business Administration, Seoul National University(E-mail: [email protected]) **** ࢲ਎؀೟Ү ҃৔೟җ ߅ࢎҗ੿ Doctoral Student, of Business Administration, Seoul National University(E-mail: [email protected])
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184 ഥ҅೟োҳ ಴ୡҗ׳ࢿبܳ ୶о۽ Ҋ۰ೠ ҃਋ীח ࢿҗѐࢶب੄ ઺ਃࢿ਷ ࢎۄ૑ח Ѫਵ۽ աఋլ׮ . ࠄ োҳীࢲ ݾ಴ࢸ੿җ੿ী ೖಣо੗о ଵৈೞח ੿بী ٮۄ ఼פഅ࢚੉ ׮ܰѱ աఋաח ؘ , ੉ח ੿ࠁ਋ਤী ੓ח ೖಣо੗о ݾ಴ࢸ੿ী ࠁ׮ Ө੉ ଵৈೡࣻ۾ ରӝݾ಴о ׳ࢿೞ ӝ औب۾ ࢸ੿ؼ оמࢿ੉ ௼׮ח Ѫਸ दࢎೠ׮ .
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[9_1]_2011_안태식_외_성과평가시스템에서의_목표설정_kar

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