An increased openness and rapidity of the media has resulted in more comprehensive coverage of organizations and their behavior. Additionally increased customer awareness of corporate ethical behavior has led to higher customer demands and expectations resulting in added pressure on companies. Corporate social responsibility has by researchers been identified as the solution to these increased expectations. There are various types of CSR activities and this study focuses on the concept of Fair Trade. A literature review examining the existing research within the field was performed to identify a research gap that assisted in establishing the purpose of the study. The purpose of this study is to assess how practicing CSR strategies at Coop influence subjective performance, and if these are deliberate or emergent. Three research questions were formulated to answer the purpose. The study tests a research model that has not yet been tested in practice, namely the 3C-SR model. The study has been conducted through a case study in the form of in-depth interviews and content analysis. The study was carried out through five interviews with employees from the Swedish grocery chain Coop. Organization-wide needs for well-developed communication, consistency and clear goals regarding CSR and Fair Trade were recognized. Practical managerial implications have been concluded based on these findings. Additionally, a suggestion for developing the existing research model is presented. The study reveals that Fair Trade is not practiced entirely in accordance with the 3C-SR model. Potentiality was identified concerning the subjective assessment, hence the subjective performance was not ultimate. The study further concluded that despite deliberate features, the corporate strategy was highly emergent.

abstract: In this study, I examine the extent to which firms rely on relative performance evaluation (RPE) when setting executive compensation. In particular, I examine whether firms use information about peer performance to determine compensation at the end of the year, i.e. after both firm and peer performance are observed. I find that RPE is most pronounced for firms that allow little or no scope for ex post subjective adjustments to annual bonuses. Conversely, firms that rely mainly on subjectivity in determining bonus exhibit little use of RPE. These findings suggest that information about peer performance is not used at the end of the year. Instead, peer performance seems to be incorporated in performance targets at the beginning of the year, at least among firms primarily using objective performance measurements. In addition, I provide new evidence on the determinants of the use of subjectivity. / Dissertation/Thesis / Ph.D. Accountancy 2013

This study examines whether eliciting self-evaluations increases or decreases the propensity of a productive agent to retaliate against an employer for paying compensation that the agent perceives to be too low for the work performed. Specifically, I consider a setting in which a principal knows more about the agent’s production than even the agent can observe. In such a setting, an agent might perceive that s/he is being underpaid if the principal pays less than the agent believes s/he deserves, especially if the agent is overconfident about his/her own productive ability. Such an agent could take retaliatory actions against the principal that would be costly to both parties. Self-evaluations could mitigate such tendencies if they result in compensation that is more aligned with agent self-perceptions. Alternatively, self-evaluations could worsen such tendencies if they reinforce the perceived inequity of compensation that does not match agent self-perceptions. I present experimental evidence from comparing a control condition without self-evaluations to three different forms of self-evaluation reports, finding evidence consistent with the premise that self-evaluations increase retaliatory actions and lower welfare. My findings show a cost to self-evaluations that thus far has not been sufficiently considered in the literature. / text

No description available.

本研究主要探討裁量性紅利對企業未來財務績效之激勵效果，而本研究係以2010年美國S&P500公司作為研究對象，研究期間為2006年至2010年。實證結果顯示：(1)依據主觀績效衡量所發放的裁量性紅利確實可以對企業未來財務績效產生激勵效果；(2)獎酬契約運用主觀與客觀績效衡量時，主觀績效衡量所發放的裁量性紅利佔總紅利比重愈高，對於企業未來財務績效激勵效果愈高；(3)裁量性紅利對於企業未來後續財務績效具有長期激勵效果；(4)績效較低之企業發予高階經理人主觀績效衡量之裁量性紅利，對於企業未來財務績效仍具有激勵效果。 / The study investigate the impact of discretionary bonus on the future firm financial performance. Based on a sample of 2010 S&P500 companies spanning from 2006 and 2010. I find : (1) Discretionary bonus, which was measured subjectively, can improve future firm financial performance. (2) The more proportion of discretionary bonus to total bonus can improve more future firm financial performance. (3) Discretionary bonus can improve the long-term future firm financial performance. (4) Using subjectively discretionary bonus to CEOs on low-profit-company can improve the future firm financial performance.

Bakgrund: CSR är ett omdiskuterat ämne som har blivit mer närvarande i dagens affärsvärld. Fler företag anammar CSR i deras verksamhetsstrategi men detta antas främst gälla för de större företagen. Det råder större okunskap om små och medelstora företagens CSR-arbete och den strategiska betydelsen av CSR för dem, speciellt för IT-företag som innehar en central roll i det svenska samhället.  Syfte: Syftet med denna studie är att kartlägga huruvida CSR appliceras i verksamheten hos svenska små och medelstora IT-företag. Vidare består syftet av att analysera om det förekommer samband mellan CSR och den subjektiva samt finansiella prestationen, för att således få en djupare förståelse för dessa företagens CSR-arbete.  Metod: Studien har använt sig av en kvantitativ metod och med en deduktiv ansats. Studiens population består av 241 svenska små och medelstora IT-företag, varav 35 företag svarade på studiens enkätundersökning. Företagsinformation hämtades från databasen Amadeus och finansiella data om företagen blev inhämtad från årsredovisningar. Studien har använt sig av subjektiva såväl som objektiva mått. De statistiska dataanalysmodellerna som studien har använt sig av är bivariat analys, Friedmans ANOVA och PLS-SME.  Slutsats: Studien resultat visar att svenska små och medelstora IT-företag arbetar mest med de affärsmässiga dimensionerna som är den ekonomiska dimensionen och dimensionen om ansvar gentemot intressenterna, och få företag väljer att kommunicera ut deras arbete. Signifikanta samband hittades för både den ekonomiska och humanitära dimensionen i de två subjektiva prestationsmåtten. Studien bidrar med kunskap om små och medelstora IT-företagens CSR-arbete och den strategiska betydelsen av CSR för dem. / Background: CSR is a controversial topic that has become more present in today's business world. More companies are adopting CSR in their business strategy, but this is assumed to apply to larger companies mainly. There is greater ignorance about small and medium-si]ed companies' CSR work and the strategic importance of CSR for them, especially for IT companies that play a central role in Swedish society. Purpose: This study aims to map whether CSR is applied in the operations of Swedish small and medium-sized IT companies. Furthermore, the purpose consists of analyzing whether there is a connection between CSR and subjective and financial performance to gain a deeper understanding of these companies' CSR work. Methodology: This study has used a quantitative method and a deductive approach. The study population consists of 241 Swedish small and medium-sized IT companies, of which 35 companies responded to the study's survey. Company information was retrieved from the Amadeus database, and the companies' financial data was retrieved from annual reports. The study has used subjective as well as objective measures. The statistical data analysis model's bivariate analysis, Friedman's ANOVA, and PLS-SME were applied. Conclusion: The results show that Swedish small and medium-sized IT companies work primarily with business-like CSR, including the financial dimension and stakeholder dimensions, and few companies choose to communicate their work. Significant correlations were found for both the economic and philanthropic dimension in the two subjective performance measures. The study contributes knowledge about small and medium-sized IT companies' CSR work and the strategic importance of CSR for them.

Text in Afrikaans, abstract in Afrikaans and English / Navorsing toon dat beoordelingskale, gebaseer op spesifieke werksgedrag as geldige prestasiemetingsinstrumente gebruik kan word om die individuele ontwikkelingsbehoeftes van elke werknemer te bepaal. Die doel van die studie is die ontwikkeling en validering van 'n gedragsobservasieskaal vir senior bestuurders. Vir die doel is 49 senior bestuurders se prestasiemetings verkry op drie skale, naamlik 'n gedragsobservasieskaal wat ontwikkel is, die Werknemerbeoordelingskaal en 'n gedragsgeankerde skaal. 'n Pearson korrelasie van 0,74 is tussen die totaaltellings van die Gedragsobservasieskaal en die van die Gedragsgeankerde skaal verkry (p<0.01 ;N=49). Tussen die totaaltellings van die Gedragsobservasieskaal en die Werknemerbeoordelingskaal is 'n Pearson korrelasie van 0,75 gevind (p<0,01 ;N=49). Met hierdie resultate kan dus aanvaar word dat die Gedragsobservasieskaal 'n geldige meetinstrument van werksprestasie is en as prestasiemetingskaal gebruik kan word. / Research indicates that appraisal scales based on specific behaviour can be used as performance appraisal instruments to promote every employees' individual development need. The aim of this study is the development and validation of a behavioural observation scale for senior management. To achieve this aim 49 senior managers' performance scores were obtained on three scales, namely a behavioral observation scale which was developed, the Employee Rating Scale, and a behaviourally anchored rating scale. A Pearson correlation of 0,74 was obtained between the total scores of the Behavioral Observation Scale and the Behaviourally Anchored Rating Scale (p<0,01 ;N=49). Between the total scores of the Behavioral Observation and the Employee Rating Scales a Pearson correlation of 0,75 was found (p<0,01 ;N=49). With these results in mind, the Behavioral Observation Scale can be accepted as a valid measurement scale of work performance and can thus be applied as a performance appraisal instrument. / Industrial and Organisational Psychology / M. Comm. (Industrial Psychology)

Text in Afrikaans, abstract in Afrikaans and English / Navorsing toon dat beoordelingskale, gebaseer op spesifieke werksgedrag as geldige prestasiemetingsinstrumente gebruik kan word om die individuele ontwikkelingsbehoeftes van elke werknemer te bepaal. Die doel van die studie is die ontwikkeling en validering van 'n gedragsobservasieskaal vir senior bestuurders. Vir die doel is 49 senior bestuurders se prestasiemetings verkry op drie skale, naamlik 'n gedragsobservasieskaal wat ontwikkel is, die Werknemerbeoordelingskaal en 'n gedragsgeankerde skaal. 'n Pearson korrelasie van 0,74 is tussen die totaaltellings van die Gedragsobservasieskaal en die van die Gedragsgeankerde skaal verkry (p<0.01 ;N=49). Tussen die totaaltellings van die Gedragsobservasieskaal en die Werknemerbeoordelingskaal is 'n Pearson korrelasie van 0,75 gevind (p<0,01 ;N=49). Met hierdie resultate kan dus aanvaar word dat die Gedragsobservasieskaal 'n geldige meetinstrument van werksprestasie is en as prestasiemetingskaal gebruik kan word. / Research indicates that appraisal scales based on specific behaviour can be used as performance appraisal instruments to promote every employees' individual development need. The aim of this study is the development and validation of a behavioural observation scale for senior management. To achieve this aim 49 senior managers' performance scores were obtained on three scales, namely a behavioral observation scale which was developed, the Employee Rating Scale, and a behaviourally anchored rating scale. A Pearson correlation of 0,74 was obtained between the total scores of the Behavioral Observation Scale and the Behaviourally Anchored Rating Scale (p<0,01 ;N=49). Between the total scores of the Behavioral Observation and the Employee Rating Scales a Pearson correlation of 0,75 was found (p<0,01 ;N=49). With these results in mind, the Behavioral Observation Scale can be accepted as a valid measurement scale of work performance and can thus be applied as a performance appraisal instrument. / Industrial and Organisational Psychology / M. Comm. (Industrial Psychology)