The DOI matches its Crossref record; 40 of the 40 references it cites were found in a registry or an index.
Determinants and Effects of Subjectivity in Incentives
Open accessAbstract
This study examines two questions: When do firms make greater use of subjectivity in awarding bonuses? What are the effects of subjectivity on employee pay satisfaction and firm performance? We examine these questions using data from a sample of 526 department managers in 250 car dealerships. First, the findings suggest that subjective bonuses are used to complement perceived weaknesses in quantitative performance measures and to provide employees insurance against downside risk in their pay. Specifically, use of subjective bonuses is positively related to: (1) the extent of long-term investments in intangibles; (2) the extent of organizational interdependencies; (3) the extent to which the achievability of the formula bonus target is both difficult and leads to significant consequences if not met; and (4) the presence of an operating loss. Second, we find that the effects of subjective bonuses on pay satisfaction, productivity, and profitability are larger the greater the manager's tenure, consistent with the idea that subjectivity improves incentive contracting when there is greater trust between the subordinate and supervisor
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Multitask principal – agent analyses: Incentive contracts, asset ownership, and job design
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The Provision of Incentives in Firms
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EFFECTS OF PROCEDURAL AND DISTRIBUTIVE JUSTICE ON REACTIONS TO PAY RAISE DECISIONS.
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The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
Emerging themes in management control: A review of recent literature
Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009) · The British Accounting Review · doi:10.1016/j.bar.2008.09.001 · Cited by 508
Cuccurullo, C., Aria, M., & Sarto, F. (2016) · Scientometrics · doi:10.1007/s11192-016-1948-8 · Cited by 365
Management control effectiveness and strategy: An empirical analysis of packages and systems
Bedford, D. S., Malmi, T., & Sandelin, M. (2016) · Accounting, Organizations and Society · doi:10.1016/j.aos.2016.04.002 · Cited by 328
Bureaucracy and the balanced scorecard in health care settings
Oliveira, H. C., Rodrigues, L. L., & Craig, R. (2020) · International Journal of Health Care Quality Assurance · doi:10.1108/ijhcqa-07-2019-0121 · Cited by 24
Metadata
- Authors
- Gibbs, M., Merchant, K. A., Stede, W. A. V. D., & Vargus, M. E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2004-04-01
- Volume
- 79
- Issue
- 2
- Pages
- 409-436
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2159055697
- Cited by
- 486
- References
- 40
- FWCI
- 22.33
- Type
- journal article
- Language
- en
- Open access
- green
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
