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| Author: | Alles, M. Datar, S. |
| Title: | Control implications of worker identification with firm sales success |
| Journal: | Management Accounting Research
2002 : JUN, VOL. 13:2, p. 173-190 |
| Index terms: | COMPENSATION WORKERS COMPANIES CULTURE |
| Language: | eng |
| Abstract: | There has been increasing interest in firms in which workers strongly identify with their firm's success. It would seem apparent that such identification by workers should be considered as an integral element of the firm's control systems. However, much of the literature on the myriad forms of firm culture has focused on its symbolic and psychological characteristics as opposed to its economic consequences. As a result many economists, and the managers who design control systems, have chosen to concentrate on such 'hard' controls as pay-for- performance and not on how worker identification with the firm can alleviate control problems. |
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