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• W2945181954 abstract "Purpose The purpose of this paper is to relate the balanced scorecard (BSC) to strategy and teams. Design/methodology/approach This paper proposes deriving performance targets and weights using a multiparty collaborative decision model that can be integrated into team-based bonus formulas. Findings Cross-functional division managers face a more complex problem in setting goals for individual managers. The proposed approach is intended to develop such goals and link them for team-based incentives. An example illustrates the application of the proposed BSC model and the team-based pay formula. Practical implications The model can be used to determine group bonus. Originality/value The paper has two objectives: to relate the BSC to the team setting with a participative flavor rather than with imposed targets and weights, and to develop a better way of relating behaviors and outcomes to the team’s and/or the organization’s goals. Integrating the strategies of various units adds a new dimension that differs from rationalizing the superior’s and the subordinate’s goals. The proposed model considers input from all value chain functional managers involved in implementing an organizational strategy. A methodology is provided to operationalize (Hope and Fraser, 2003) beyond the budgeting model principles." @default.
• W2945181954 created "2019-05-29" @default.
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• W2945181954 date "2019-07-01" @default.
• W2945181954 modified "2023-10-14" @default.
• W2945181954 title "Team-based employee remuneration" @default.
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• W2945181954 doi "https://doi.org/10.1108/arj-11-2016-0148" @default.
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