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| Author: | Jansen, E.P. Merchant, K.A. Stede, W.A. van der |
| Title: | National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands |
| Journal: | Accounting, Organizations and Society
2009 : JAN, VOL. 34:1, p. 58-84 |
| Index terms: | financial performance performance measurement incentives compensation companies Netherlands USA |
| Language: | eng |
| Abstract: | The paper describes the findings of a study aimed at providing an international replication of a US-based study by Gibbs et al. (2004) focused on the incentive compensation practices of firms in the automobile retailing industry, the purpose of which was to provide conflicting predictions as to whether international practices should reflect a situational 'best fit' or 'global best practices'. A dataset comprable to that of Gibbs et al. is collected from Dutch automobile retailers, and the findings reveal dramatic differences in practices across the two countries, e.g. that Dutch firms are much less likely to provide their managers with incentive compensation in any form than the US firms. |
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