A field study of the impact of a performance-based incentive plan

Rajiv D. Banker · Seok‐Young Lee · Gordon Potter

163 citations0/0 files storedJournal of Accounting and Economics

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Accounting and Organizational Management Employee Performance and Management Employee Performance and Motivation

Abstract

Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based compensation plan on the sales of a retail establishment. Analysis of panel data for 15 retail outlets over 66 months indicates a sales increase when the plan is implemented, an effect that persists and increases over time. Sales gains are significantly lower in the peak selling season when more temporary workers are employed.

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References

1985Intrinsic Motivation and Self-Determination in Human Behavior 1988Intrinsic Motivation and Self-Determination in Human Behavior 1964Work and motivation 1991Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design 1912The Principles of Scientific Management.1990Performance Pay and Top-Management Incentives 2015Principles of Scientific Management, The 1982Moral Hazard in Teams

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