مقاله انگلیسی پاداش های ذهنی و تنظیم هدف در قراردادهای انگیزشی مبتنی بر بودجه

24 شهریور 1397 | 11:02

مقاله انگلیسی پاداش های ذهنی و تنظیم هدف در قراردادهای انگیزشی مبتنی بر بودجه
عنوان فارسی مقاله: پاداش های ذهنی و تنظیم هدف در قراردادهای انگیزشی مبتنی بر بودجه
عنوان انگلیسی مقاله: Subjective bonuses and target setting in budget-based incentive contracts
مجله/کنفرانس: Management Accounting Research
رشته های تحصیلی مرتبط: مدیریت
گرایش های تحصیلی مرتبط: مدیریت بازرگانی
کلمات کلیدی انگلیسی: subjective bonuses; relative target difficulty; implicit contracts; goal commitment
نوع نگارش مقاله: پژوهشی - research
نمایه: scopus - master journals - JCR
DOI: doi.org/10.1016/j.mar.2018.07.003
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنالی
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور(IF): 3.800(2017)
شاخص H_index: 72
SJR: 1.426
شناسه ISSN: 1044-5005
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 16
کد محصول: EN89
فهرست انگلیسی مطالب
abstract

Introduction

Theory and hypotheses development
-Relative target difficulty and subjective bonuses in multi-person (multiunit) settings
-Subjective bonuses and future performance

Research setting
-Description of the research site
-Data collection and variable descriptions
-Variable definitions and preliminary analysis

Results

Robustness tests

Conclusions

References
نمونه متن انگلیسی
Abstract

Subjective bonuses can reflect implicit contracts entered at the beginning of the period when certain employees commit to more difficult targets and managers use subjective bonuses at the end of the period to reward this commitment. We examine this prediction in a budget-based incentive systems’ setting. We argue that the presence of these implicit contracts allows managers to adapt targets to the individual characteristics of employees and their units with the purpose of enhancing the motivational structure of budget-based contracts. Using data from 414 branches of a large travel retailer during a four-year period, we find that managers use their discretion to set targets at different levels of difficulty across branches and subjective bonuses are sensitive to the difficulty of these targets. Branches with more difficult targets relative to their peers receive larger subjective bonuses. We also test the motivational effect of larger subjective bonuses and find that they have a positive effect on future performance. In particular, larger target increases (relative to peers) from current to the next period result in larger performance increase (relative to peers) when the branch is rewarded with higher subjective bonuses in the current period. The evidence indicates that subjective bonuses can fulfill roles beyond addressing performance measurement systems’ limitations. Managers use them to reward employees’ commitment to target difficulty and to motivate future performance.
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