Pay for Performance? Zum Stand der empirischen Forschung zur erfolgsabhängigen Managementvergütung
Pay for Performance? Zum Stand der empirischen Forschung zur erfolgsabhängigen Managementvergütung

Pay for Performance? Zum Stand der empirischen Forschung zur erfolgsabhängigen Managementvergütung


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About the Book

Die vorliegende Arbeit macht es sich zum Ziel, einen Überblick über die empirische Forschung zur erfolgsabhängigen Managementvergütung zu geben. Im Zuge dessen erfolgt eine Analyse von 90 Aufsätzen aus über fünf Jahrzehnten der empirischen Forschung im Hinblick auf ihre Methoden und Ergebnisse. Die Relevanz der Thematik erscheint z.B. dem Personalwesen und der Kostenrechnung, aber auch in der Motivationsforschung offensichtlich und wird zudem auf die Angemessenheit und das Gerechtigkeitsempfinden hin regelmäßig mit großem Eifer in der internationalen Presse diskutiert. Ein Großteil der Managementvergütung geht heutzutage auf Aktienoptionen und andere erfolgsabhängige Vergütungsbestandteile zurück und wird in dieser Arbeit dementsprechend als zentraler Aspekt behandelt. Erfolgsabhängige Managementvergütung wird häufig durch das Argument gerechtfertigt, dass es unerlässlich sei, dem Management die richtigen Anreize zur Unternehmensführung zu geben. Viele Beobachter stellen den Sinn dieser Vergütung allerdings in Frage und betrachten sie als exzessive Bereicherung. Diese beiden Positionen - die erste in der Forschung als Agency-Theorie, die zweite als Managerialism-Ansatz bekannt - bilden den theoretischen Rahmen dieser Arbeit.


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Product Details
  • ISBN-13: 9783955494841
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3955494845
  • Publisher Date: 19 Sep 2013
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 150 gr


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Pay for Performance? Zum Stand der empirischen Forschung zur erfolgsabhängigen Managementvergütung
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Pay for Performance? Zum Stand der empirischen Forschung zur erfolgsabhängigen Managementvergütung
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