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1	An Evaluation of the Effects of a Pay for Performance Plan on Productivity of Employees of a Professional Services Firm Porter, Melanie 12 1900 (has links) This study examined the effects of a productivity-indexed pay for performance plan in a professional services firm. The new plan was implemented after productivity decreased under an existing plan. Performance of staff and senior level accountants was analyzed across three departments under a three-year baseline and a two-year intervention period. Several measures of productivity indicated that the intervention was effective in improving production, especially for employees with full annual workloads. Percentage of salaries earned in incentives was comparable for both the baseline and intervention periods. Possible explanations for trends in the data, weaknesses in the plan, and implications for future research are also discussed. Incentives in industry. Accountants -- Salaries, etc. Incentives performance pay plan productivity
2	An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm. Shelton, Bryan 12 1900 (has links) This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under the first for top performers. Possible explanations for data trends, weaknesses of the measures within the scorecard, measure/line item alternatives and implications for future research are also discussed. Accountants -- Labor productivity. Accountants -- Salaries, etc. Incentive awards. performance pay incentives score card productivity behavior analysis
3	Analyzing the Effects of a Performance Pay Plan on Manager Performance in an Accounting Firm McDaniel, Sarah Curran 05 1900 (has links) This study examined the effect of a score card¬-based performance pay plan in a professional services firm. The plan was implemented in response to a decreasing trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the data does suggest that the performance pay plans used did not adversely affect performances. Design limitations of the plan and future research are also discussed. Pay plan score card performance accounting performance pay performance pay plan pay pay for performance monetary incentives incentives compensation employee compensation Accountants -- Salaries, etc. Incentives in industry.

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