성과급 활용 방식과 기업성과: 개인 성과급과 집단 성과급을 같이 활용하는 것이 성과를 높이는가?
Two Is More Productive than One?:An Empirical Examination of the Interaction Effect between Individual and Group Incentive
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성과급이 기업성과를 개선하는 효과가 있다는 사실은 연구자들에 의해 일반적으로 받아들여지고 있다. 그러나 성과급을 활용하는 방식과 관련해서 개인 성과급이나 집단 성과급 하나만을 단독으로 사용하는 경우와 비교해서 두 가지를 동시에 활용하는 혼합 성과급이 기업성과를 더 크게 개선하는가에 대해서는 아직 명확한 결론이 없는 상황이다. 이론적으로는 개인 성과급과 집단 성과급을 혼합해서 사용하는 경우 시너지 효과가 나타난다는 주장과 오히려 성과를 저해시킬 수 있다는 상반된 주장이 동시에 존재한다. 본 연구는 이러한 주장들을 실증적으로 검토하는 것을 목적으로 한다. 사업체패널 자료를 사용해서 분석한 결과 대체로 개인 성과급과 집단 성과급 사이에는 성과지표에 따라 상호작용 효과가 혼재되어 나타났다. 부가가치, 영업이익의 경우 개인 성과급만 사용하거나 집단 성과급만 사용하는 경우에 비해 두 성과급을 동시에 사용하는 혼합 성과급이 더 높은 성과를 보이는 것으로 나타났다. 그러나 매출액의 경우 집단 성과급 및 개인 성과급과 비교한 혼합 성과급의 상호작용 효과는 발견되지 않았다.
Abstract
It is generally accepted by researchers that performance incentives have the effect of improving corporate performance. However, there is still no clear conclusion as to whether mixed performance incentives using both individual and group incentives improve corporate performances to a greater extent than when individual incentive or group incentive is used alone. In theory, there is a claim that a synergy effect occurs when they are used at the same time, while there exists another claim that it can actually hinder performance. The purpose of this study is to empirically examine these claims. According to the analysis results using workplace panel survey of Korea Labor Institute, positive interaction effects between individual and group incentive were generally supported. In the case of added value and operating profit, it was found that mixed incentives using individual and group incentives simultaneously showed higher performance compared to incentives using only individual performance or only group performance. However, in the case of sales amount, no interaction effect was found.
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