Repository logo
 
Publication

The use of non-financial performance measures for managerial compensation: evidence from SMEs

2022-06Journal article Open access
Simple item page
dc.contributor.authorAlves, Iryna
dc.contributor.authorLourenço, Sofia M.
dc.date.accessioned2023-02-09T15:46:08Z
dc.date.available2023-02-09T15:46:08Z
dc.date.issued2022-06
dc.descriptionArtigo publicado em revista científica internacional.pt_PT
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAlves, I., Lourenço, S.M. (2022). The use of non-financial performance measures for managerial compensation: Evidence from SMEs. Journal of Management Control, 33(2), 151–187. https://doi.org/10.1007/s00187-022-00337-8pt_PT
dc.identifier.doihttps://doi.org/10.1007/s00187-022-00337-8pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/15525
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherSpringerpt_PT
dc.relation.publisherversionhttps://link.springer.com/article/10.1007/s00187-022-00337-8pt_PT
dc.subjectSMEpt_PT
dc.subjectCompensationpt_PT
dc.subjectNon-financial performance measurespt_PT
dc.subjectStrategypt_PT
dc.subjectPerceived environmental uncertaintypt_PT
dc.subjectDecentralizationpt_PT
dc.titleThe use of non-financial performance measures for managerial compensation: evidence from SMEspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage187pt_PT
oaire.citation.startPage151pt_PT
oaire.citation.titleJournal of Management Controlpt_PT
person.familyNameAlves
person.familyNameLourenço
person.givenNameIryna
person.givenNameSofia
person.identifier.ciencia-id0C1A-09A0-49C5
person.identifier.ciencia-idB21C-75BF-73F7
person.identifier.orcid0000-0001-6565-2155
person.identifier.scopus-author-id35113534400
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication0e35ce91-2a28-4e8d-b5db-89000a9b04aa
relation.isAuthorOfPublicationd0c8ed34-c639-4f0f-86d9-51784af4da83
relation.isAuthorOfPublication.latestForDiscoveryd0c8ed34-c639-4f0f-86d9-51784af4da83

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
s00187-022-00337-8 (1).pdf
Size:
963.1 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

ISCAL - Artigos