Incentive Compensation Design, Strategic Business Unit Mission, and Competitive Strategy  

Oleh:

Govindarajan, Vijay ; Fisher, Joseph

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 5 (1993), page 129-144.
Topik: DESIGN; incentive; compensation design; strategic business; unit mission; competitive strategy

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Accounting research has often adopted a contingency approach to control system design. Previous research has hypothesized that strategic variables can affect control system design. This paper continues this stream by focusing on incentive compensation and examining its relationship to strategic business unit (SBU) mission and SBU competitive strategy. The SBU mission is captured by the build vs. harvest dichotomy while Porter's [1980] product differentiation vs. low cost model applies to competitive strategy. Univariate hypotheses are developed tying incentive compensation design to SBU mission and competitive strategy. Following Gresov [1989], this paper examines the potential conflicting contingencies when incentive compensation, mission and competitive strategy are examined simultaneously.

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