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.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc4930 |
| Date | 12 1900 |
| Creators | Shelton, Bryan |
| Contributors | Hyten, Cloyd, Smith, Richard, Vaidya, Manish |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | Text |
| Rights | Public, Copyright, Shelton, Bryan, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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