Showing 1 - 10 of 23
The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision … different behavioral channels. In particular, managers make use of the information provided by placing higher-margin products …
Persistent link: https://www.econbiz.de/10012487017
experiment in a retail chain. In the performance pay treatments, managers receive a bonus for profit increases. In the … performance review treatments, managers have regular meetings with their supervisors discussing their activities to increase …
Persistent link: https://www.econbiz.de/10012027597
hinges on prior job experience. Introducing sales-based performance pay for district- and later for store-managers, we find …
Persistent link: https://www.econbiz.de/10011916585
We compare evaluations of employee performance by individuals and groups of supervisors, analyzing a formal model and running a laboratory experiment. The model predicts that multi-rater evaluations are more precise than single-rater evaluations if groups rationally aggregate their signals about...
Persistent link: https://www.econbiz.de/10014493793
We investigate how bonus payments affect satisfaction and performance of managers in a large, multinational company. We …
Persistent link: https://www.econbiz.de/10003941775
mitigated by pay-for-performance incentives for managers who decide upon promotion. Second, we analyze matched employer … indeed substantially higher when managers receive performance-related pay or participate in gain sharing plans. -- incentives …
Persistent link: https://www.econbiz.de/10009232290
Persistent link: https://www.econbiz.de/10001784299
Drawing on two large German representative data sets, we analyze the role of works councils for the use of performance appraisals (PA). We distinguish between the incidence of performance appraisal systems as intended by the firm and their actual implementation on the level of the individual...
Persistent link: https://www.econbiz.de/10012121631
We investigate the use of performance appraisal (PA) in German Firms. First, we derive hypotheses on individual and job based determinants of PA usage. Based on a representative German data set on individual employees, we test these hypotheses and also explore the impact of PA on performance pay...
Persistent link: https://www.econbiz.de/10003539340
A real effort experiment is investigated in which supervisors have to rate the performance of individual workers who in turn receive a bonus payment based on these ratings. We compare a baseline treatment in which supervisors were not restricted in their rating behavior to a forced distribution...
Persistent link: https://www.econbiz.de/10003981608