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

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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.

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McDaniel, Sarah Curran May 2007.

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  • McDaniel, Sarah Curran

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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.

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  • May 2007

Added to The UNT Digital Library

  • Sept. 28, 2007, 10:02 p.m.

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  • March 1, 2012, 2:27 p.m.

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McDaniel, Sarah Curran. Analyzing the Effects of a Performance Pay Plan on Manager Performance in an Accounting Firm, thesis, May 2007; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc3641/: accessed November 19, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .