Determinants of performance measure choices in worker incentive plans

• 成果类型: Article
• 署名作者: Ittner, CD; Larcker, DF
• 署名单位: University of Pennsylvania
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/338674
• 发表日期: 2002
• 页码: S58-S90
• 关键词: total quality management; control-systems; organizational performance; customer satisfaction; COMPENSATION; strategy; PROGRAMS; pay

摘要

This study examines the determinants of performance measure choices in worker incentive plans. The results indicate that informativeness issues such as those addressed in economic theories have a significant effect on measurement choices. However, other reasons for adopting the plans, such as upgrading the workforce and linking bonuses to the firm's ability to pay, also influence measurement choices, as do union representation and management participation in plan design. Moreover, the factors influencing the use of specific measures vary, suggesting that the aggregate performance measure classifications commonly used in compensation research provide somewhat misleading inferences regarding performance measurement choices.