Matches in SemOpenAlex for { <https://semopenalex.org/work/W2904200196> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W2904200196 startingPage "1" @default.
- W2904200196 abstract "Titulo: INCENTIVE SYSTEMS: ADOPTION, DISCRETION AND PERFORMANCE RESUMEN: This dissertation deals with two issues in compensation contracting that have not received a lot attention in the management accounting literature: the role of subjectivity in compensation contracting and the adoption and subsequent use of incentive systems. i start by examining how compensation contracting changes when supervisor discretion is introduced. subsequently, i focus on supervisor bias in subjective performance evaluation and study what causes supersvisors to bias performance ratings and how supervisor bias influences employee performance. I find several causes of supervisor bias, including employee performance and the financial position of the firm. The results also provide strong support for the prediction that supervisor bias affects not only current performance ratings, but also future employee incentives. In the last part, I analyze both the adoption and the subsequent use of an incentive system. I study what drives the adoption speed and to what exent early adopters use the system differently from late adopters. More specifically, I investigate whether, as predicted by institutional theory, late adopters only formally adopt the system but do not real1y use it, i.e., whether they 'decouple'. The empirical evidence indicates that economic determinants explain the early adoption of the incentive system, and that late adopters do not tie pay to performance to a lesser extent than early adopters do" @default.
- W2904200196 created "2018-12-22" @default.
- W2904200196 creator A5022569206 @default.
- W2904200196 date "2007-01-01" @default.
- W2904200196 modified "2023-09-23" @default.
- W2904200196 title "Incentive systems: adoption, discretion and performance" @default.
- W2904200196 hasPublicationYear "2007" @default.
- W2904200196 type Work @default.
- W2904200196 sameAs 2904200196 @default.
- W2904200196 citedByCount "0" @default.
- W2904200196 crossrefType "journal-article" @default.
- W2904200196 hasAuthorship W2904200196A5022569206 @default.
- W2904200196 hasConcept C100001284 @default.
- W2904200196 hasConcept C111472728 @default.
- W2904200196 hasConcept C125502 @default.
- W2904200196 hasConcept C138885662 @default.
- W2904200196 hasConcept C144133560 @default.
- W2904200196 hasConcept C15744967 @default.
- W2904200196 hasConcept C162324750 @default.
- W2904200196 hasConcept C162853370 @default.
- W2904200196 hasConcept C166052673 @default.
- W2904200196 hasConcept C175444787 @default.
- W2904200196 hasConcept C17744445 @default.
- W2904200196 hasConcept C187736073 @default.
- W2904200196 hasConcept C199539241 @default.
- W2904200196 hasConcept C2777632292 @default.
- W2904200196 hasConcept C2779110517 @default.
- W2904200196 hasConcept C2780023022 @default.
- W2904200196 hasConcept C29122968 @default.
- W2904200196 hasConcept C77805123 @default.
- W2904200196 hasConceptScore W2904200196C100001284 @default.
- W2904200196 hasConceptScore W2904200196C111472728 @default.
- W2904200196 hasConceptScore W2904200196C125502 @default.
- W2904200196 hasConceptScore W2904200196C138885662 @default.
- W2904200196 hasConceptScore W2904200196C144133560 @default.
- W2904200196 hasConceptScore W2904200196C15744967 @default.
- W2904200196 hasConceptScore W2904200196C162324750 @default.
- W2904200196 hasConceptScore W2904200196C162853370 @default.
- W2904200196 hasConceptScore W2904200196C166052673 @default.
- W2904200196 hasConceptScore W2904200196C175444787 @default.
- W2904200196 hasConceptScore W2904200196C17744445 @default.
- W2904200196 hasConceptScore W2904200196C187736073 @default.
- W2904200196 hasConceptScore W2904200196C199539241 @default.
- W2904200196 hasConceptScore W2904200196C2777632292 @default.
- W2904200196 hasConceptScore W2904200196C2779110517 @default.
- W2904200196 hasConceptScore W2904200196C2780023022 @default.
- W2904200196 hasConceptScore W2904200196C29122968 @default.
- W2904200196 hasConceptScore W2904200196C77805123 @default.
- W2904200196 hasLocation W29042001961 @default.
- W2904200196 hasOpenAccess W2904200196 @default.
- W2904200196 hasPrimaryLocation W29042001961 @default.
- W2904200196 hasRelatedWork W1500663636 @default.
- W2904200196 hasRelatedWork W1543253514 @default.
- W2904200196 hasRelatedWork W1585853545 @default.
- W2904200196 hasRelatedWork W1825842601 @default.
- W2904200196 hasRelatedWork W2041208535 @default.
- W2904200196 hasRelatedWork W2155812294 @default.
- W2904200196 hasRelatedWork W2169651540 @default.
- W2904200196 hasRelatedWork W2177202101 @default.
- W2904200196 hasRelatedWork W2295590221 @default.
- W2904200196 hasRelatedWork W2370072587 @default.
- W2904200196 hasRelatedWork W2916423652 @default.
- W2904200196 hasRelatedWork W3122072226 @default.
- W2904200196 hasRelatedWork W3123384629 @default.
- W2904200196 hasRelatedWork W3124232618 @default.
- W2904200196 hasRelatedWork W3124518835 @default.
- W2904200196 hasRelatedWork W3126040597 @default.
- W2904200196 hasRelatedWork W3143374670 @default.
- W2904200196 hasRelatedWork W3199113676 @default.
- W2904200196 hasRelatedWork W2194231048 @default.
- W2904200196 hasRelatedWork W3124676799 @default.
- W2904200196 isParatext "false" @default.
- W2904200196 isRetracted "false" @default.
- W2904200196 magId "2904200196" @default.
- W2904200196 workType "article" @default.