| Summary: | 碩士 === 國立成功大學 === 企業管理學系碩博士班 === 92 === This study aims at increasing the understanding of Taiwan multinational enterprises’（MNEs）existing expatriate performance management system. The influence of selected contextual factors suggested in the literature is first analyzed. Then, from the expatriates’ perspective, this study discusses how expatriates’ performance is managed and how efficient the performance management system is.
The results show that the contextual factors such as the size of the company and its host unit, the company’s level of internationalization, the host unit location, the organizational structure, the nature of assignment and the position of an expatriate in the organizational hierarchy, all influence the performance management system.
The performance management system includes six practices, namely, clearly stated performance goals and quantitative goals, formal performance appraisal, comparison between performance and goals, the planning of expatriates’ career development according to the appraisal, and the matching of performance and pay. All of these relate positively to the expatriates’ perceived efficiency of the practices.
The first contribution of this study is to build a framework about the relationship among the contextual factors, the performance management system and the expatriates’ perceived efficiency. Secondly, this study extends the scope of research on performance management from domestic setting to international setting. Finally, on the basis of the findings of this study and foreign researches, we provide recommendations for Taiwanese MNEs on the design of the expatriates’ performance management system.
Keywords：Expatiate management, Contextual factor, Performance management system, Goal setting, Performance appraisal, Training and Development, Performance related pay, Expatriates’ perceived efficiency.
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