Browsing by Author "Alves, Iryna"
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- An exploratory analysis of incentive packages and managerial performancePublication . Alves, Iryna; M. Lourenço, SofiaThis study explores the interplay among different types of incentives (monetary incentives, non-monetary incentives, and benefits) and managerial performance. We collect data via a questionnaire and use qualitative comparative analysis (QCA) to analyze them. Using data from 614 managers, we identify multiple incentive packages that are consistently related to high managerial performance. Specifically, our analyses reveal that non-monetary incentives in the form of autonomy and development opportunities are as related to high performance in isolation as their combination with recognition. High performance can also be achieved with the combination of traditional tangible benefits with (1) social support benefits and recognition or with (2) monetary incentives. Finally, our findings suggest that monetary incentives, social benefits, and autonomy and development opportunities are more important for the success of CFOs than to non-CFOs. Conversely, tangible benefits are particularly relevant for the high performance of non-CFOs but not for CFOs. Our findings contribute to the incentives literature by showing successful incentive packages that companies are using in practice and how they relate to different theories such as agency theory, self-determination theory, and human capital theory.
- Subjective performance evaluation and managerial work outcomesPublication . Alves, Iryna; Lourenço, Sofia M.Organisations design performance evaluation systems to obtain desired work outcomes. Thisstudy analyses how subjective performance evaluation (SPE), a specific type of performanceevaluation, is related to managerial work outcomes—turnover intention, organisationalidentification, and performance. To this end, we consider two possible mechanisms:feedback quality and trust in the supervisor. Moreover, we also consider whether addingobjective performance measures to SPE alters these relationships. Based on questionnaire responses from 751 top executives and middle managers in small and medium enterprises,wefind that SPE is negatively related to feedback quality, but this effect is mitigated whenSPE is used jointly with objective performance measures. SPE is not directly related totrust in the supervisor when feedback quality is also considered in the analysis because thetwo mechanisms are inter-related—wefind a positive relationship between feedback qualityand trust in the supervisor. Both mechanisms are negatively related to turnover intention,but only trust in the supervisor is positively related to organisational identification. Finally,both turnover intention and organisational identification are positively related toperformance. Ourfindings suggest that companies using SPE can improve work outcomesby adding objective performance measures to their performance evaluation system.
- The use of non-financial performance measures for managerial compensation: evidence from SMEsPublication . Alves, Iryna; Lourenço, Sofia M.This study explores the relationship between contextual variables—strategy, per ceived environmental uncertainty (PEU), and decentralization—and the use of non fnancial performance measures (NFPM) for managerial compensation in small and medium enterprises (SMEs). Using questionnaire data from SMEs’ managers, we fnd that the use of NFPM is positively associated with PEU hostility and decentrali zation. Furthermore, our study shows that these results are mostly driven by CEO’s compensation (in comparison to non-CEOs compensation) and family frms (in comparison to non-family frms). Finally, our analyses reveal that the use of diferent types of NFPM (customer-oriented, employee-oriented and operations-oriented) is associated with distinct contextual variables. Particularly, customer-oriented NFPM are negatively related to PEU dynamism and positively related to decentralization, while operations-oriented NFPM are positively related to PEU hostility.
- Work overload, work-life balance and auditors' turnover intention: the moderating role of motivationPublication . Alves, Iryna; Limão, Miguel; Lourenço, Sofia M.Auditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 firms. Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention. Moreover, and considering that, due to work overload, a lack of work–life balance can be responsible for increasing auditors’ turnover intention, our study suggests that motivation can mitigate this effect. Finally, our study suggests that work–life balance can directly reduce turnover intention for Big4 firms, while for Non-Big4 firms this reduction can only occur via organisational commitment (a channel that is weaker for Big4 firms).