evaluates that literature, clarifies what tournament theory predicts about the relationship, identifies methodological pitfalls … relationship between pay disparity and firm performance. Tournament theory offers a unified framework that can explain an inverted …

rewards to performance increases effort, but that they can also backfire, reducing effort. Intrinsic motivation, the internal …. If the incentives crowd-out intrinsic motivation, and the effect is large enough, the net motivational effect on effort …, is one facet of intrinsic motivation, triggered by the combination of high-powered incentives and egoistic principal …

, however, with a minority of workers report crowding in of motivation. Thus, the impact of performance pay might depend on the …

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 …

bonuses under a Management-by-Objectives (MBO) incentive scheme. Six years of personnel data of 177 managers in a German …

extent to which managers' compensation was affected by the economic crisis and the extent to which it increased afterwards … perspective. We also examine that certain parts of managers seem to have more power to influence their compensation than others …. Inequality in managers' compensation decreased during the crisis. …