Skip to main content

Rewarding managerial performance

  • Chapter
Accounting for Management Control

Summary

The final link in the management control cycle is to connect the achievement of desired results with incentives for managers, so that they are motivated to achieve the performance targets that are set. The linking of rewards with performance helps ensure that effort is devoted in desirable directions.

However, there are a variety of possible rewards, both financial and non-financial and the link can be made with both short-term performance measures, such as annual profit figures, and longer-term evaluations of overall managerial performance. Despite a considerable amount of experience with systems of performance-related pay, especially in the USA, there is remarkably little hard evidence as to their relative effectiveness, and thus little guidance as to how they should be designed.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Subscribe and save

Springer+ Basic
EUR 32.99 /Month
  • Get 10 units per month
  • Download Article/Chapter or Ebook
  • 1 Unit = 1 Article or 1 Chapter
  • Cancel anytime
Subscribe now

Buy Now

eBook
USD 9.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

Copyright information

© 1990 Clive Emmanuel, David Otley and Kenneth Merchant

About this chapter

Cite this chapter

Emmanuel, C., Otley, D., Merchant, K. (1990). Rewarding managerial performance. In: Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-6952-1_10

Download citation

  • DOI: https://doi.org/10.1007/978-1-4899-6952-1_10

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-412-37480-7

  • Online ISBN: 978-1-4899-6952-1

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics