Arbeitspapier

Performance measurement and incentive plans

This paper explores performance measurement in incentive plans. Based on theory, we argue that differences in the nature of jobs between blue- and white-collar employees lead to differences in incentive systems. We find that performance measurement for white-collar workers is broader in terms of the performance measures, the organizational level of performance measurement and the time horizon. The intensity of incentives is also stronger for white-collar employees. All of these findings are consistent with theory.

Sprache
Englisch

Erschienen in
Series: ETLA Discussion Papers ; No. 1216

Klassifikation
Wirtschaft
Compensation Packages; Payment Methods
Personnel Economics: Compensation and Compensation Methods and Their Effects
Personnel Economics: Labor Management
Thema
Incentive pay
performance measurement
risk versus distortion trade-off
agency theory
Leistungsorientierte Vergütung
Performance-Messung
Angestellte
Prinzipal-Agent-Theorie

Ereignis
Geistige Schöpfung
(wer)
Kauhanen, Antti
Napari, Sami
Ereignis
Veröffentlichung
(wer)
The Research Institute of the Finnish Economy (ETLA)
(wo)
Helsinki
(wann)
2010

Handle
Letzte Aktualisierung
20.09.2024, 08:20 MESZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Kauhanen, Antti
  • Napari, Sami
  • The Research Institute of the Finnish Economy (ETLA)

Entstanden

  • 2010

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