Contextual analysis of performance impacts of outcome-based incentive compensation

• 成果类型: Article
• 署名作者: Banker, RD; Lee, SY; Potter, G; Srinivasan, D
• 署名单位: Sungshin Women's University; Cornell University
• 刊物名称: ACADEMY OF MANAGEMENT JOURNAL
• ISSN/ISSBN: 0001-4273
• DOI: 10.5465/256717
• 发表日期: 1996
• 页码: 920-948
• 关键词: seemingly unrelated regressions; AUTOREGRESSIVE DISTURBANCES; customer satisfaction; Market orientation; control-systems; AGENCY-THEORY; managerial; PRODUCTIVITY; management; pay

摘要

This study investigated how contingency factors such as competitive intensity, customer profile, and behavior-based control influenced the effectiveness of an outcome-based incentive plan supporting a customer-focused service strategy. Empirical analyses were based on data for 77 months from 34 outlets of a major retailer, 15 of which implemented the incentive plan, Results support theoretical predictions: the positive impact of outcome-based incentives on sales, customer satisfaction, and profit increased with intensity of competition and proportion of upscale customers and decreased with level of supervisory monitoring.