绩效期望差距与制造业企业服务化行为OA北大核心CHSSCDCSSCICSTPCD

Increasingly,Manufacturing enterprises expand value-added services on the basis of their existing product business to meet customers'higher-level service needs.Although it is beneficial for manufacturing enterprises to establish advantages in fierce market competition,servitization is accompanied by risks.Essentially,servitization is the competitive strategic behavior of enterprises.Performance aspiration feedback is an important basis for enterprises to evaluate current strategies,formulate future ones,and make decisions on the timing of the implementation of servitization.Therefore,this paper combines the prospect theory and threat-rigidity theory to explore the relationship between the performance aspiration gap and servitization in manufacturing enterprises and analyzes the moderation of industry competition and executive risk preference,using the data of A-share manufacturing listed companies from 2010 to 2022 in China. The empirical findings show that there is a positive relationship between positive attainment discrepancy and services supporting the product(SSP)and a negative relationship between negative attainment discrepancy and services supporting the client(SSC).The intensity of industry competition strengthens the negative relationship,while executive risk preference enhances the positive relationship and weakens the negative relationship.Further regression analysis indicates that the moderating effects of industry competition and executive risk preference on the relationship between negative attainment discrepancy and SSC are only significant in non-state-owned enterprises.Furthermore,in state-owned enterprises,negative attainment discrepancy is negatively correlated with SSP and the intensity of industry competition weakens this negative relationship.Therefore,the government should attach more emphasis on providing a good external environment for manufacturing firms to implement servitization behaviors.Meanwhile,firms should choose verified servitization behaviors based on different performance feedback conditions,rationally face industry competition,and reasonably utilize the social capital of executives to promote servitization. The marginal contributions of this paper lie in the following aspects.Firstly,it incorporates the performance feedback theory into the analysis framework of the performance aspiration gap and servitization,enriching the relevant research and enhancing the explanatory power of performance feedback theory.Secondly,it starts from the performance status of enterprises and discusses the impact of different performance feedback(positive and negative)on SSP and SSC,which helps to understand the motivation and influencing factors for enterprises to implement servitization and provides a new research perspective for a deeper understanding of servitization in manufacturing enterprises.Thirdly,it reveals the boundary conditions under which the performance aspiration gap affects the servitization of manufacturing enterprises,which helps to explore in depth how internal and external environmental conditions interact with the process of performance feedback affecting servitization.