Merchant, Kenneth A.

Rewarding results : motivating profit center managers / Kenneth A. Merchant. - Boston, Mass. : Harvard Business School Press, c1989. - xvi, 272 p. : ill. ; 25 cm. - Harvard Business School series in accounting and control .

Includes bibliographical references (p. 253-260) and index.

Introduction -- Using contracts to motivate profit center managers -- Trade-offs in motivational contracts -- Using short-term accounting earnings to exert consistent short-term performance pressure -- Correcting for the short-term bias in accounting measures of performance -- The controllability problem, Part I: Deciding whether to exclude uncontrollable elements from earnings-based performance measures -- The controllability problem, Part II: Deciding whether to adjust for uncontrollable influences after the fact -- Using motivational contract elements for nonmotivational purposes -- Evaluating contract effectiveness, Part I: The incidence of myopia and earnings management -- Evaluating contract effectiveness, Part II: Foregone motivation and excessive compensation -- Designing and managing good motivational contracts.

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Executives--Salaries, etc.
Employee motivation
Profit.

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