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THE EFFECTS OF BENCHMARKING AND INCENTIVES ON ORGANIZATIONAL PERFORMANCE: A TEST OF TWO-WAY INTERACTION

Advances in Management Accounting

ISBN: 978-0-76231-012-8, eISBN: 978-1-84950-207-8

Publication date: 6 May 2003

Abstract

Using data collected in 1999 from manufacturing units, this paper reports the results of an investigation into the interactive effect of benchmarking and incentives on manufacturing unit performance. Based on a mail questionnaire sent to a sample of manufacturing units within U.S. electronic industry, the results of this paper provide evidence of significant interaction effect of benchmarking and incentives resulting in product cost improvement and product quality performance.

Citation

Maiga, A.S. and Jacobs, F.A. (2003), "THE EFFECTS OF BENCHMARKING AND INCENTIVES ON ORGANIZATIONAL PERFORMANCE: A TEST OF TWO-WAY INTERACTION", Advances in Management Accounting (Advances in Management Accounting, Vol. 11), Emerald Group Publishing Limited, Leeds, pp. 85-107. https://doi.org/10.1016/S1474-7871(02)11004-5

Publisher

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Emerald Group Publishing Limited

Copyright © 2003, Emerald Group Publishing Limited