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| Author: | Kren, L. Kerr, J. |
| Title: | The effect of behaviour monitoring and uncertainty on the use of performance-contingent compensation |
| Journal: | Accounting and Business Research
1993 : SPRING, VOL. 23:90, p. 159-167 |
| Index terms: | UNCERTAINTY COMPENSATION ECONOMIC EFFICIENCY |
| Language: | eng |
| Abstract: | The objective of this study is to examine the effects of control system characteristics and perceived environmental uncertainty on the relative use of performance-contingent compensation. The results, based on a survey of division managers, indicate that monitoring ability is negatively associated with the use of performance-contingent compensation. In addition, monitoring is found to moderate the relationship between uncertainty and compensation system design. These results support agency theory arguments that compensation structure is determined at least in part by concerns for economic efficiency. |
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