An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm.

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This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under the first for top performers. Possible explanations for data trends, weaknesses of ... continued below

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Shelton, Bryan December 2005.

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  • Shelton, Bryan

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This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under the first for top performers. Possible explanations for data trends, weaknesses of the measures within the scorecard, measure/line item alternatives and implications for future research are also discussed.

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  • December 2005

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  • Feb. 15, 2008, 4:31 p.m.

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  • Jan. 14, 2014, 4:19 p.m.

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Shelton, Bryan. An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm., thesis, December 2005; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc4930/: accessed December 12, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .