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.