Browsing SHA Articles and Chapters by Subject "pay-for-performance"
Now showing items 1-2 of 2
(1996-01-01)Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a ...
An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan (2000-01-01)Performance improvements subsequent to the implementation of a pay-for-performance plan can result because more productive employees self-select into the firm (selection effect) and/or because employees allocate effort to ...