Budgeting, Performance Evaluation, and Compensation: A Performance Management Model

Performance management involves budgeting, performance evaluation, and incentive compensation. This study describes a model that encompasses these three elements of performance management. To illustrate the model, survey data were examined using path analysis. The empirical evidence supports the model, and suggests several intervening variables that mediate the direct and indirect effects of budgeting, performance evaluation, and incentives on gaming behaviors and individual performance.

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Year of publication:	2006
Authors:	Bento, Al ; Ferreira White, Lourdes
Published in:	Advances in management accounting : Vol. 15. - Bingley, U.K : Emerald, ISBN 978-1-84950-447-8. - 2006, p. 51-79
Subject:	Performance-Management \| Performance management \| Performance-Messung \| Performance measurement \| Betriebliche Budgetierung \| Corporate budgeting \| Leistungsanreiz \| Performance incentive

Type of publication:	Article
Language:	English
Other identifiers:	10.1016/S1474-7871(06)15003-0 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015385157