The use of non-financial performance measures for managerial compensation: evidence from SMEs
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Outros Autores: | |
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. |
id |
RCAP_3608a31c8ad42896416b7481cca0b863 |
---|---|
oai_identifier_str |
oai:repositorio.ipl.pt:10400.21/15525 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
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 |
|
_version_ |
1799133504451117056 |