【摘要】 外部监督会强化个体的自我申辩需要,可能会导致企业高管在决策过程中产生承诺升级。本文探讨了外部监督、面子需要与企业高管承诺升级之间的关系,结果表明:(1)外部监督对企业高管承诺升级的主效应显著,即受到外部监督的企业高管比不受监督的企业高管表现出更强的承诺升级倾向;(2)面子需要在外部监督和企业高管承诺升级之间发挥了显著的调节作用,与低面子需要相比,有高面子需要的企业高管在面对外部监督时会表现出更强的承诺升级倾向;(3)具体到面子需要的三个方面,能力性面子需要在外部监督和企业高管承诺升级间起到了显著的调节作用,而道德性和关系性面子需要未发挥出显著的调节作用。这充分表明能力性面子需要在面子需要中占据主导地位,企业高管为了获得能力性面子,在面对外部监督时会表现出更强的承诺升级倾向。道德性面子需要、关系性面子需要与外部监督的交互作用不显著,从侧面反映出中国企业在高管治理机制上可能存在一些问题,导致企业高管不太重视道德性面子和关系性面子需要。更多还原

【Abstract】 External super vision strengthens the need of selfjustif ication, resulting in cor porate executives’ escalation of commitment. This study uses quasi-experimental and empirical research method comprehensively, investigates the relationship between external supervision, face need and executives’ escalation of commitment. Results show that:(1) The main effect between external supervision and executives’ escalation of commitment is signif icant, which means executives under higher exter nal super vision show more escalation of commitment than those executives under lower external supervision. When designing and constructing the governance mechanism of external supervision, enterprises need to pay attention to and investigate the negative effects of external supervision. The executives also need to be fully aware of the dangers of commitment escalation and to learn and accumulate effective skills for "commitment downgrades".(2) Face need has significant moderation effect on the relationship between external supervision and escalation of commitment, which means executives of higher face need show more escalation of commitment than those of lower face need when they are under external supervision. When previous decisions have gone wrong, face-saving executives will not admit failure and actively accept the results of failure for fear that failure will damage their personal face and social status. On the contrary, in order to save face and establish authority, face-saving corporate executives are more likely to have a tendency of escalation of commitment.(3) Specifically to the three dilemma of face need, ability-based face need has significant effect on the relationship between external supervision and escalation of commitment. However, relationship-based and moral-based face need has non-significant effect. It means ability-based face need takes up an important place in society; executives show more escalation of commitment under external supervision for the sake of ability-based face need. On the other hand, the executives do not pay much attention to moral-based and relational-based face need when making decisions, which to some extent reflects some problems and hidden dangers that may exist in the governance mechanism of Chinese enterprises.更多还原