Analyzing the Effects of a Performance Pay Plan on Manager Performance in an Accounting Firm

This study examined the effect of a score card¬-based performance pay plan in a professional services firm. The plan was implemented in response to a decreasing trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the data does suggest that the performance pay plans used did not adversely affect performances. Design limitations of the plan and future research are also discussed.

Grantor dc:publisher

University of North Texas

Year dc:date

2007

Author dc:creator

• McDaniel, Sarah Curran

Contributors dc:contributor

• Hyten, Cloyd
• Glenn, Sigrid S., 1939-
• Smith, Richard

• pay plan
• score card
• accounting
• performance pay
• monetary incentives
• compensation
• Accountants -- Salaries, etc.
• Incentives in industry.

Statement dc:rights

• Public
• Copyright
• McDaniel, Sarah Curran
• Copyright is held by the author, unless otherwise noted. All rights reserved.

Language dc:language

English

Identifier

oclc: 174144562
https://digital.library.unt.edu/ark:/67531/metadc3641/
ark: ark:/67531/metadc3641

OAI identifier oai:identifier

info:ark/67531/metadc3641