本研究以臺灣的某房仲業者為研究對象，欲了解分店店長與區主管之間的目標的一致性，以及分店店長的前期績效是否會影響區主管資源分配之偏好。本研究同時進一步探討分店店長的前期績效是否會強化目標一致性與區主管資源分配偏好之間的關聯性。研究結果顯示，當區主管與分店店長之間的目標偏好越趨一致時，區主管越會分配較多的廣告資金給該店長所屬之分店，而當分店店長前期表現較好時，區主管較會調度資深業務人員於該分店中。然而，研究結果卻未發現分店店長的前期績效會強化目標一致性與區主管資源分配偏好之間的關聯性。惟就整體而言，本研究研究結果仍顯示，區主管資源分配之決策會受到其所偏好的目標與分店店長前期績效所影響。

This study uses field data from a realty company in Taiwan to investigate the relationship between goal consensus (involving both regional managers and branch managers), branch offices’ prior sales performance, and regional managers’ resource allocation preferences. Additionally, this study examines whether a branch office’s previous sales performance affects the goal consensus–resource allocation preference relation. The results show that the greater the goal consensus between regional and branch managers, the more likely a branch office is to receive advertising funding, and the better the previous sales performance of a branch office, the more likely a regional manager deploys senior sales agents to the branch office. However, the branch offices’ prior sales performance does not have any moderating effect on the goal consensus–resource allocation preference relation. Ultimately, our findings suggest that a supervisor’s decision to distribute resources to a subordinate is affected both by his/her preferred goal and by the subordinate’s past contributions.