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Budgeting, Performance Evaluation, and Compensation: A Performance Management Model

Advances in Management Accounting

ISBN: 978-0-76231-352-5, eISBN: 978-1-84950-447-8

Publication date: 14 July 2006

Abstract

Performance management involves budgeting, performance evaluation, and incentive compensation. This study describes a model that encompasses these three elements of performance management. To illustrate the model, survey data were examined using path analysis. The empirical evidence supports the model, and suggests several intervening variables that mediate the direct and indirect effects of budgeting, performance evaluation, and incentives on gaming behaviors and individual performance.

Citation

Bento, A. and Ferreira White, L. (2006), "Budgeting, Performance Evaluation, and Compensation: A Performance Management Model", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 51-79. https://doi.org/10.1016/S1474-7871(06)15003-0

Publisher

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Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited