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

Description:

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.

Creator(s): McDaniel, Sarah Curran
Creation Date: May 2007
Partner(s):
UNT Libraries
Collection(s):
UNT Theses and Dissertations
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Total Uses: 513
Past 30 days: 10
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Creator (Author):
Publisher Info:
Publisher Name: University of North Texas
Place of Publication: Denton, Texas
Date(s):
  • Creation: May 2007
  • Digitized: September 6, 2007
Description:

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.

Degree:
Level: Master's
Discipline: Behavior Analysis
Language(s):
Subject(s):
Keyword(s): Pay plan | score card | performance | accounting | performance pay | performance pay plan | pay | pay for performance | monetary incentives | incentives | compensation | employee compensation
Contributor(s):
Partner:
UNT Libraries
Collection:
UNT Theses and Dissertations
Identifier:
  • OCLC: 174144562 |
  • ARK: ark:/67531/metadc3641
Resource Type: Thesis or Dissertation
Format: Text
Rights:
Access: Public
License: Copyright
Holder: McDaniel, Sarah Curran
Statement: Copyright is held by the author, unless otherwise noted. All rights reserved.