Modelo de Remuneração Variável Atrelada ao Balanced Scorecard

IF 0.4 4区 数学 Q4 MATHEMATICS
José Carlos Tiomatsu Oyadomari, Ronaldo Gomes Dultra-de-Lima, Andson Braga de Aguiar, Cristian A. Baldussi
{"title":"Modelo de Remuneração Variável Atrelada ao Balanced Scorecard","authors":"José Carlos Tiomatsu Oyadomari, Ronaldo Gomes Dultra-de-Lima, Andson Braga de Aguiar, Cristian A. Baldussi","doi":"10.21714/2236-02632012V2N1TAC17","DOIUrl":null,"url":null,"abstract":"Academic and professional literature is rich in describing problems involving a lack of fit between variable compensation systems and long-term organizational goals and objectives. However, few studies have provided a solution that covers these topics. This work helps to reduce this gap by showing a solution implemented in a medium-sized organization, which experienced the difficulty of not having an adequate system of management control and variable compensation. The practical nature of this research applies the Performance Management System theoretical model proposed by Ferreira and Otley (2009) for goal definition, uses the Balanced Scorecard approach proposed by Kaplan and Norton (1992, 1997) for the communication and integration of these targets, and combines and integrates these two models with the variable compensation model proposed by Rosa (2000).","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.4000,"publicationDate":"2012-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Theory and Applications of Categories","FirstCategoryId":"100","ListUrlMain":"https://doi.org/10.21714/2236-02632012V2N1TAC17","RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MATHEMATICS","Score":null,"Total":0}
引用次数: 2

Abstract

Academic and professional literature is rich in describing problems involving a lack of fit between variable compensation systems and long-term organizational goals and objectives. However, few studies have provided a solution that covers these topics. This work helps to reduce this gap by showing a solution implemented in a medium-sized organization, which experienced the difficulty of not having an adequate system of management control and variable compensation. The practical nature of this research applies the Performance Management System theoretical model proposed by Ferreira and Otley (2009) for goal definition, uses the Balanced Scorecard approach proposed by Kaplan and Norton (1992, 1997) for the communication and integration of these targets, and combines and integrates these two models with the variable compensation model proposed by Rosa (2000).
与平衡计分卡相关的可变薪酬模式
学术和专业文献大量描述了涉及可变薪酬制度与长期组织目标之间缺乏匹配的问题。然而,很少有研究提供涵盖这些主题的解决方案。这项工作通过展示在一个中型组织中实施的解决方案来帮助缩小这一差距,该组织经历了缺乏适当的管理控制系统和可变补偿的困难。本研究具有实践性,采用Ferreira和Otley(2009)提出的绩效管理系统理论模型进行目标定义,使用Kaplan和Norton(1992,1997)提出的平衡计分卡方法对这些目标进行沟通和整合,并将这两种模型与Rosa(2000)提出的可变薪酬模型相结合和整合。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Theory and Applications of Categories
Theory and Applications of Categories MATHEMATICS, APPLIED-MATHEMATICS
CiteScore
1.30
自引率
0.00%
发文量
0
期刊介绍: The journal Theory and Applications of Categories will disseminate articles that significantly advance the study of categorical algebra or methods, or that make significant new contributions to mathematical science using categorical methods. The scope of the journal includes: all areas of pure category theory, including higher dimensional categories; applications of category theory to algebra, geometry and topology and other areas of mathematics; applications of category theory to computer science, physics and other mathematical sciences; contributions to scientific knowledge that make use of categorical methods.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信