533
Views
1
CrossRef citations to date
0
Altmetric
Original Articles

Performance measure properties and efficacy of incentive contracts: perceptions of U. S. employees

, &
Pages 3378-3392 | Published online: 05 Mar 2013

REFERENCES

  • Baker, G. (2000), ‘The Use of Performance Measures in Incentive Contracting,’ American Economic Review, 90, 415–420.
  • Baker, G. (2002), ‘Distortion and Risk in Optimal Incentive Contracting,’ Journal of Human Resources, 37, 724–751.
  • Banker, R., Lee, S.-Y., Potter, G., and Srinivasan, D. (2001), ‘An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance Based Compensation Plan,’ Journal of Accounting and Economics, 30, 315–350.
  • Banker, R., Potter, G., and Srinivasan, D. (2000), ‘An Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures,’ The Accounting Review, 75, 65–92.
  • Bonner, S., and Sprinkle, G. (2002), ‘The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, and a Framework for Research,’ Accounting, Organizations and Society, 27, 303–345.
  • Boswell, W.R., and Boudreau, J.W. (2000), ‘Employee Satisfaction With Performance Appraisals and Appraisers: The Role of Perceived Appraisal Use,’ Human Resource Development Quarterly, 11, 283–299.
  • Bouwens, J., and van Lent, L. (2006), ‘Performance Measure Properties and the Effect of Incentive Contracts,’ Journal of Management Accounting Research, 18, 55–75.
  • Budhwar, P., and Sparrow, P. (2002), ‘An Integrative Framework for Understanding Cross-National Human Resource Management Practices,’ Human Resource Management Review, 12, 377–403.
  • Bushman, R., Indjejikian, R.J., and Penno, M. (2000), ‘Private Predecision Information, Performance Measures Congruity, and the Value of Delegation,’ Contemporary Accounting Research, 17, 561–587.
  • Bushman, R., and Smith, A. (2001), ‘Financial Accounting Information and Corporate Governance,’ Journal of Accounting and Economics, 32, 237–333.
  • Cappelli, P., and Conyon, M.J. (2011), ‘Stock Option Exercise and Gift Exchange Relationships: Evidence for a Large U. S. Company,’ Working Paper No. 16814, National Bureau of Economic Research, Cambridge.
  • Chin, W.W., and Newsted, P.R. (1999), ‘Structural Equation Modeling Analysis With Small Samples Using Partial Least Squares,’ in Statistical Strategies for Small Sample Research, ed. R.H.Hoyle, Thousand Oaks, CA: Sage, pp. 307–341.
  • Duffhues, P., and Kabir, R. (2008), ‘Is Pay-Performance Relationship Always Positive? Evidence From the Netherlands,’ Journal of Multinational Financial Management, 18, 45–60.
  • Ebert, F.C., Torres, R., and Papadakis, K. (2008), ‘Executive Compensation: Trends and Policy Issues,’ Discussion Paper, International Institute for Labor Studies, www.ilo.org/public/english/bureau/inst/publications/./dp19008.pdf (accessed on 1 March 2011).
  • Feltham, G., and Xie, J. (1994), ‘Performance Measure Congruity and Diversity in Multitask Principal Agent Relations,’ The Accounting Review, 69, 3, 429–453.
  • Fornell, C., and Larcker, D.F. (1981), ‘Evaluating Structural Equation Models With Unobservable Variables and Measurement Error,’ Journal of Marketing Research, 18, 39–50.
  • Gibbs, M.J., Merchant, K.A., van der Stede, W.A., and Vargus, M.E. (2009), ‘Performance Measure Properties and Incentive System Design,’ Industrial Relations, 48, 2, 237–264.
  • Hofstede, G. (1980), ‘Motivation, Leadership and Organization: Do American Theories Apply Abroad?’ Organizational Dynamics, 8, 42–63.
  • Holmstrom, B. (1979), ‘Moral Hazard and Observability,’ Bell Journal of Economics, 10, 74–91.
  • Hulland, J. (1999), ‘Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of Four Recent Studies,’ Strategic Management Journal, 20, 195–204.
  • Ittner, C.D., and Larcker, D.F. (2002), ‘Determinants of Performance Measure Choices in Worker Incentive Plans,’ Journal of Labor Economics, 20, 2, S58–S90.
  • Jansen, E.P., Merchant, K.A., and van der Stede, W.A. (2009), ‘National Differences in Incentive Compensation Practices: The Differing Roles of Financial Performance Measurement in the United States and the Netherlands,’ Accounting, Organization and Society, 34, 58–84.
  • Long, R., and Shields, J. (2005), ‘Best Practice or Best Fit? High Involvement Management and Base Pay Practices in Canadian and Australian Firms,’ Asia Pacific Journal of Human Resources, 43, 52–75.
  • Longenecker, C.O., Liverpool, P.R., and Wilson, K.A. (1988), ‘An Assessment of Managerial/Subordinate Perceptions of Performance Appraisal Effectiveness,’ Journal of Business and Psychology, 2, 311–320.
  • Milgrom, P., and Roberts, J. (1992), Economics, Organization, and Management, Englewood Cliffs, NJ: Prentice Hall.
  • Narcisse, S., and Harcourt, M. (2008), ‘Employee Fairness Perceptions of Performance Appraisal: A Saint Lucian Case Study,’ The International Journal of Human Resource Management, 19, 6, 1152–1169.
  • Prendergast, C. (1999), ‘The Provision of Incentives in Firms,’ Journal of Economic Literature, 37, 7–63.
  • Shields, M. (1995), ‘An Empirical Analysis of Firms' Implementation Experiences With Activity Based Costing,’ Journal of Management Accounting Research, 7, 148–166.
  • Shields, M., and Waller, W. (1988), ‘A Behavioral Study of Accounting Variables in Performance Incentive Contracts,’ Accounting, Organizations and Society, 13, 581–594.
  • Shrivastava, A., and Purang, P. (2011), ‘Employee Perceptions of Performance Appraisals: A Comparative Study on Indian Banks,’ International Journal of Human Resource Management, 22, 3, 632–647.
  • Waller, W., and Chow, C. (1985), ‘The Self Selection and Effort Effects of Standard Based Employment Contracts: A Framework and Some Empirical Evidence,’ The Accounting Review, 60, 458–476.
  • Wright, R.P. (2004), ‘Mapping Cognitions to Better Understand Attitudinal and Behavioral Responses in Appraisal Research,’ Journal of Organizational Behavior, 25, 339–374.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.