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本研究之目的在了解使用同儕評量為考核方式時，可能影響團體成員公平知覺等心理反應的因素。研究中以96名大學女生為實驗對象，採2x2x2實驗設計，探討“同儕評量與自評之差異”、“團體成員相對親疏關係”及“決策控制力（自評對獎金分配之影響力）”等三個因素對團體成員公平知覺之影響，並了解內外控傾向在此影響機制中扮演的角色。研究結果顯示，當團體使用同儕評量之考核方法時，“同儕評量與自評之差異”對個體的公平知覺、結果滿意、團體吸引力、再次合作意願均有非常顯著的影響。顯示個體相當關心自我評量與同儕評量之差異，當同儕評量比自評低時，個人在以上幾種心理反應都顯著的較弱。在“相對親疏關係”上，結果顯示個體進入團體中時，若感覺其他兩位成員間之親疏關係，比個體自己與其他任一人間為親密時，其公平知覺會較低。在“決策控制力”上，則發現其對公平知覺與再次合作意願有顯著影響，當自評對酬賞結果具有影響力（決策控制力高）時，個體的公平知覺會較高，也較願意再次與其他兩位成員合作。在“同儕評量與自評之差異”、“相對親疏關係”、“決策控制力”三者之交互作用方面，分析結果顯示均未達顯著。在內外控此變項上，除發現其對公平知覺有顯著影響，即愈外控者之公平知覺愈低外，另亦顯示內外控與“相對親疏關係”具有交互作用，但與“決策控制力”、“同儕評量與自評之差異”之交互作用並不顯著，表示內外控只在“相對親疏關係”對公平知覺之影響上有調節效果。本研究最後對未獲驗證之部份加以討論，並依實驗所得結果，提出可能之貢獻、限制、對未來研究的建議及工商實務上之應用。 / This study, employing 96 undergraduates and 2×2×2 experimental design, examined the effects of “discrepancies between peer rating and self rating”, “ relative relationship” and “decision control (the influence of self rating on reward) ” to group members’ perception of fairness. The role of locus of control was also explored. When using the peer rating, subjects who received relative lower peer rating showed weaker perception of fairness, less satisfied with outcome, less attracted to other two coworkers and lower recooperative willing. Subjects perceived fairer when the relative relationship is equal (the familiarity within group members is the same). With the high decision control, subjects’ perception of fairness and recooperative willing were higher. No interaction effect of these three independent variables was found. Locus of control had moderating effect on the relation between relative relationship and perception of fairness. Implications for management and future research are discussed.

我國近年勞工意識抬頭，受雇者日漸重視自身工作權益，罷工運動頻傳，其中，工會理事表示，過去上對下的單向考評制度並不公平，因此，工會所訴求之員工績效評估方式，不再只是主管打員工的考績，而是雙向評估，亦即，員工亦打主管的考績。會計師事務所為服務型組織，成敗基於人，故衡量成員之績效相當重要。因此，本文以其員工之績效評估為例，探討其適當之績效評估制度為何。本研究以問卷方式蒐集資料，並以我國大專院校之會計系、所學生為受測對象。透過情境設計，結合不同績效評估制度，以了解並推論會計師事務所員工對向上績效評估制度公平程度之認知。本研究之結論有二，第一，會計師事務所員工對績效評估制度公平程度之認知，會受到向上績效評估影響，且在有向上績效評估時，認為績效評估制度比較公平。第二，向上績效評估結果是否納入受評主管之年底績效，會影響員工對績效評估制度公平程度之認知，且當該結果納入績效時，員工認為績效評估制度比較公平。易言之，當向上績效評估結果無法直接影響受評主管之年底績效，員工仍認為事務所之績效評估制度有欠公平。 / Labor consciousness is rising in recent years, and labor are paying more and more attention to their interest. The director of a labor union after one striking activity pointed out that the traditional (top-down) performance evaluation approach is unfair, and requested for a two-way performance evaluation approach, that is, subordinate also evaluate the performance of their supervisor in addition to the traditional way. This research studies the performance evaluation system of accounting firm, for it is a service organization, it’s very important to measures the performance of members, and establishing an appropriate performance evaluation system is an continuing challenge for them. To infer the perception regarding the fairness of performance evaluation of the staff of the accounting firm, the research uses method of questionnaire survey to collect data, a combination of different performance evaluation systems with designed context is embedded in the questionnaire. Students of the department of accounting of universities participate in the experiment. There are two findings. First, the perception of fairness of performance evaluation system by the staff of the accounting firm will be affected by the upward appraisal system. Moreover, the performance evaluation system will be considered fair when there is an upward appraisal system. Second, the staff’s perception of fairness of performance evaluation system will also be affected if the results of upward appraisal system is counted as the performance of the supervisor. Furthermore, the performance evaluation system will be considered fair when the results of upward appraisal system will be counted as the supervisor’s performance. In other words, the performance evaluation system will be considered unfair if the results of upward appraisal system have no direct impact on the supervisor’s performance.