【正文】 Statistics (DGBAS), a cabilevel office in Taiwan. This large sample dataset provides a more plete and appropriate picture of the variables analyzed in this study. Consequently, the results of this investigation are an interesting examination of this field. In view of the importance of innovation in technologybased service firms, this study focuses on one specific but important aspect of business strategy: innovation strategy. This area is worthy of study because no researchers have investigated the effect which pay policy bined with innovation strategy has on firm study uses secondary data rather than the primary data derived from questionnaires in previous studies. This approach limits the effect caused by the qualitative or attitudinal propensities of respondents. Hence, this study examines the strategic pensation perspective more objectively. Previous studies do not regard industrytype as a variable in their frameworks even though different industries may have different labor conditions related to market situations and petition. This study provides a more prehensive investigation framework by incorporating the influence of different industries. The results of this study will interest HR professionals in general and Taiwan’s HR researchers and managers in particular. Framework and hypotheses Figure 1 displays the conceptual framework investigated in this study. The framework indicates that pay policy and innovation strategy bined affect the performance achieved in a technologybased service firm. The conceptual framework further proposes that the industry type moderates this relationship. Specific hypotheses concerning these relationships are detailed below, together with their underlying rationale. H1. Matching pay policy with innovation strategy is positively related to firm performance H2. The effect which pay level bined with innovation strategy has on firm performance is stronger in the IC design service industry than in software and system integration service industries. Research methods Variable definitions and measures Firm performance. Firms pursue different objectives, and there is probably no single measure that fully captures firm performance ( Venkatraman and Ramanujam, 1986).The ultimate success of a firm is not solely measured by its capacity to increase its sales, produce profits, or generate cash from its operations, but whether the firm’s activities are creating value for its owners (Fletcher and Smith, 2020). In addition, Ramp。Barber and Bretz, 2020), and performance (Neal, 1993。 Henderson and Cockburn, 1996). This study uses Ramp。人力資源管理者一直視薪酬為一個(gè)使員工朝著組織期望的目標(biāo)前行的重要杠桿（麥克拉根和內(nèi)爾， 1995 年）。對(duì)戰(zhàn)略薪酬觀(guān)點(diǎn)的爭(zhēng)議促使對(duì)它的檢測(cè)成為必要。之前的研究并沒(méi)有在框架中把工業(yè)類(lèi)型的企業(yè)看做是變化的。利希滕貝格和西格爾， 1991。結(jié)果表明，集成電路設(shè)計(jì)服務(wù)公司展示了高薪與創(chuàng)新戰(zhàn)略相結(jié)合的積極作用，但軟件服務(wù)公司和信息系統(tǒng)集成服務(wù)公司并沒(méi)有顯示這種積極作用。巴爾金和戈麥斯 希亞， 1990年 。 。 這些發(fā)現(xiàn)對(duì)于學(xué)術(shù)研究和商業(yè)實(shí)踐可能有影響。 討論和影響 本研究采用實(shí)證證據(jù)，使用輔助數(shù)據(jù)，以確定是否匹配的薪 酬策略和經(jīng)營(yíng)策略能真正提高企業(yè)績(jī)效。此外，研發(fā)投資通常讓企業(yè)受益于效率的提高分化，進(jìn)而增加企業(yè)價(jià)值（格里奇斯， 1979， 1986）。這種做法限制了受訪(fǎng)者的定性或態(tài)度傾向造成的影響。其他作者指出，個(gè)人激勵(lì)工資可能會(huì)破壞團(tuán)隊(duì)精神，鼓勵(lì)短期團(tuán)隊(duì)合作，這往往會(huì)降 低組織績(jī)效（ 皮拉弗 ， 2020）。邁克杜菲， 1995）。D efforts as the most important aspect of innovation (Griliches, 1979, 1986。 MacDuffie, 1995) Previous authors have described SHRM as the process of linking HR practices to business strategy (Ulrich and Lake, 1991). Human resource managers have long regarded pensation as a crucial lever to move employees toward the desired goals of an organization (McLagan and Nel, 1995). Examining the effects of pay policy on an enterprise has bee a very important issue in the HRM field as managers increasingly emphasize SHRM. Prior research has contributed, at the individual level, to the nexus between pay policy and several important constructs by examining issues such as satisf