The use of non-financial performance measures for managerial compensation: evidence from SMEs

Detalhes bibliográficos
Autor(a) principal: Alves, Iryna
Data de Publicação: 2022
Outros Autores: Lourenço, Sofia M.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/15525
Resumo: Artigo publicado em revista científica internacional.
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spelling The use of non-financial performance measures for managerial compensation: evidence from SMEsSMECompensationNon-financial performance measuresStrategyPerceived environmental uncertaintyDecentralizationArtigo publicado em revista científica internacional.This study explores the relationship between contextual variables—strategy, per ceived environmental uncertainty (PEU), and decentralization—and the use of non fnancial performance measures (NFPM) for managerial compensation in small and medium enterprises (SMEs). Using questionnaire data from SMEs’ managers, we fnd that the use of NFPM is positively associated with PEU hostility and decentrali zation. Furthermore, our study shows that these results are mostly driven by CEO’s compensation (in comparison to non-CEOs compensation) and family frms (in comparison to non-family frms). Finally, our analyses reveal that the use of diferent types of NFPM (customer-oriented, employee-oriented and operations-oriented) is associated with distinct contextual variables. Particularly, customer-oriented NFPM are negatively related to PEU dynamism and positively related to decentralization, while operations-oriented NFPM are positively related to PEU hostility.SpringerRCIPLAlves, IrynaLourenço, Sofia M.2023-02-09T15:46:08Z2022-062022-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/15525engAlves, I., Lourenço, S.M. (2022). The use of non-financial performance measures for managerial compensation: Evidence from SMEs. Journal of Management Control, 33(2), 151–187. https://doi.org/10.1007/s00187-022-00337-8https://doi.org/10.1007/s00187-022-00337-8info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:13:10Zoai:repositorio.ipl.pt:10400.21/15525Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:23:11.043288Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The use of non-financial performance measures for managerial compensation: evidence from SMEs
title The use of non-financial performance measures for managerial compensation: evidence from SMEs
spellingShingle The use of non-financial performance measures for managerial compensation: evidence from SMEs
Alves, Iryna
SME
Compensation
Non-financial performance measures
Strategy
Perceived environmental uncertainty
Decentralization
title_short The use of non-financial performance measures for managerial compensation: evidence from SMEs
title_full The use of non-financial performance measures for managerial compensation: evidence from SMEs
title_fullStr The use of non-financial performance measures for managerial compensation: evidence from SMEs
title_full_unstemmed The use of non-financial performance measures for managerial compensation: evidence from SMEs
title_sort The use of non-financial performance measures for managerial compensation: evidence from SMEs
author Alves, Iryna
author_facet Alves, Iryna
Lourenço, Sofia M.
author_role author
author2 Lourenço, Sofia M.
author2_role author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Alves, Iryna
Lourenço, Sofia M.
dc.subject.por.fl_str_mv SME
Compensation
Non-financial performance measures
Strategy
Perceived environmental uncertainty
Decentralization
topic SME
Compensation
Non-financial performance measures
Strategy
Perceived environmental uncertainty
Decentralization
description Artigo publicado em revista científica internacional.
publishDate 2022
dc.date.none.fl_str_mv 2022-06
2022-06-01T00:00:00Z
2023-02-09T15:46:08Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/15525
url http://hdl.handle.net/10400.21/15525
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Alves, I., Lourenço, S.M. (2022). The use of non-financial performance measures for managerial compensation: Evidence from SMEs. Journal of Management Control, 33(2), 151–187. https://doi.org/10.1007/s00187-022-00337-8
https://doi.org/10.1007/s00187-022-00337-8
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Springer
publisher.none.fl_str_mv Springer
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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