Compensation research has generally considered pay-for-performance (PFP) perceptions in terms of how people react to only a single PFP form or PFP systems as a whole, regardless of the complexity of the compensation system pertaining to the individual. Synthesizing construal level theory, expectancy theory, compensation activation theory, and Call and Ployhart's (2020) theory of firm value capture from employee job performance, we provide insights into how employees develop PFP perceptions when they are covered by a complex PFP system. We propose that (1) individuals shape PFP perceptions at different levels of mental construals, ranging from concrete to abstract; (2) concrete conceptualizations lead to specific, detailed, multidimensional perceptions of PFP system elements (i.e., expectancy, instrumentality, valence, and incentive-intensity) while abstract conceptualizations lead to more general perceptions with fewer perceived dimensions; (3) an individual's construal level can change over time because of characteristics of the PFP system as well as external events, and (4) construal levels have different implications for PFP system effectiveness at the individual and organizational levels. We also discuss how this theoretical approach provides a structure for enhancing our understanding of modern pay practices that helps to close the gap that currently exists between compensation theory and practice.

中文翻译：

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当感知成为现实时，存在不止一个现实：按绩效付费感知的形成和影响

薪酬研究通常根据人们对单一 PFP 形式或整个 PFP 系统的反应方式来考虑按绩效付费 (PFP​​) 的看法，而不管与个人相关的薪酬系统的复杂性如何。综合解释水平理论、期望理论、薪酬激活理论以及 Call 和 Ployhart（2020）从员工工作绩效中获取公司价值的理论，我们提供了有关员工在复杂的 PFP 系统覆盖时如何发展 PFP 感知的见解。我们提出（1）个人在不同层次的心理解释上塑造 PFP 感知，从具体到抽象；(2) 具体的概念化导致对 PFP 系统要素（即期望、工具、效价、和激励强度），而抽象的概念化导致更普遍的感知，感知维度更少；(3) 个人的解释水平会随着时间的推移而改变，因为 PFP 系统的特征以及外部事件，以及 (4) 解释水平对个人和组织层面的 PFP 系统有效性有不同的影响。我们还讨论了这种理论方法如何提供一种结构来增强我们对现代薪酬实践的理解，从而有助于缩小目前薪酬理论与实践之间存在的差距。(4) 解释层面对个人和组织层面的 PFP 系统有效性有不同的影响。我们还讨论了这种理论方法如何提供一种结构来增强我们对现代薪酬实践的理解，从而有助于缩小目前薪酬理论与实践之间存在的差距。(4) 解释层面对个人和组织层面的 PFP 系统有效性有不同的影响。我们还讨论了这种理论方法如何提供一种结构来增强我们对现代薪酬实践的理解，从而有助于缩小目前薪酬理论与实践之间存在的差距。