This paper explores performance measurement in incentive plans. On the basis of theory, we argue that differences in the nature of jobs between blue‐ and white‐collar employees lead to differences in incentive systems. We find that performance measurement for white‐collar workers is...

This paper explores performance measurement in incentive plans. Based on theory, we argue that differences in the nature of jobs between blue- and white-collar employees lead to differences in incentive systems. We find that performance measurement for white-collar workers is broader in terms of...