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Auswirkungen von Ermessensspielräumen in Vergütungssystemen auf das Verhalten von Mitarbeitern

Experimentelle Untersuchungen unter Berücksichtigung der Wahrnehmung von Gerechtigkeit am Beispiel von Korrekturfaktoren und Clawback-Regelungen
Authors:
Series:
Controlling und Management, Volume 23
Publisher:
 2022

Summary

The design of compensation systems and performance evaluation are subject to subjective influences by the compensation authority. The ex-post adjustment of performance measures is one way of adjusting compensation if an uncontrollable event has affected the achievement targeted. Clawback clauses are intended to reduce manipulation in reporting by allowing compensation that has already been paid out or promised to be reclaimed. Whether ex-post adjustments or clawback clauses are exercised is at the discretion of the compensation authority. This dissertation therefore uses experiments to investigate the effect of the relationships between the design and exercise of discretion on employee behaviour.

Keywords

Bibliographic data

Copyright year
2022
ISBN-Print
978-3-8487-8661-9
ISBN-Online
978-3-7489-3032-7
Publisher
Nomos, Baden-Baden
Series
Controlling und Management
Volume
23
Language
German
Pages
438
Product type
Book Titles

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 28
    1. Problemstellung No access
    2. Zielsetzung und Durchführung No access
    3. Ergebnisse und weiterer Forschungsbedarf No access
    1. Research Issue No access
    2. Research objective and operationalization No access
    3. Results and further research No access
    1. 1.1 Problemstellung und Motivation No access
    2. 1.2 Relevanz in Forschung und Praxis No access
    3. 1.3 Zielsetzung, Forschungsfragen und Forschungsmethode No access
    4. 1.4 Aufbau der Untersuchung No access
      1. 2.1.1 Anreizsysteme und Vergütungssysteme No access
      2. 2.1.2 Leistung und Leistungsbewertung No access
      3. 2.1.3 Ermessensspielräume in Vergütungssystemen No access
      4. 2.1.4 Korrekturfaktoren und Clawback-Regelungen No access
      1. 2.2.1 Darstellung des Vorgehens No access
      2. 2.2.2 Darstellung der identifizierten Literatur No access
      3. 2.2.3 Aufbau der Auswertung No access
        1. 2.2.4.1 Strukturierung der Ergebnisdarstellung No access
        2. 2.2.4.2 Einführung und Gestaltung der Ermessensspielräume No access
        3. 2.2.4.3 Ausübung der Ermessensspielräume No access
        4. 2.2.4.4 Auswirkungen der Ermessensspielräume auf das Verhalten No access
        1. 2.2.5.1 Strukturierung der Ergebnisdarstellung No access
        2. 2.2.5.2 Einführung und Gestaltung der Ermessensspielräume No access
        3. 2.2.5.3 Ausübung der Ermessensspielräume No access
        4. 2.2.5.4 Auswirkungen der Ermessensspielräume auf das Verhalten No access
        1. 2.3.1.1 Wahrgenommene distributive Gerechtigkeit No access
        2. 2.3.1.2 Wahrgenommene prozedurale Gerechtigkeit No access
        3. 2.3.1.3 Wahrgenommene interaktionale Gerechtigkeit No access
        1. 2.3.2.1 Fairness Theory No access
        2. 2.3.2.2 Fairness Heuristic Theory und Uncertainty Management Model No access
    4. 2.4 Entwicklung des konzeptionellen Rahmens der Experimente No access
    1. 3.1 Auswahl einer geeigneten Untersuchungsmethode No access
    2. 3.2 Formen von Untersuchungshypothesen No access
        1. MSA-Werte der Anti-Image-Korrelationsmatrix und MSA-Werte der Items No access
        2. Kommunalitäten der Items No access
        3. Kaiser-Kriterium No access
        4. Screetest No access
        5. Komponentenladung No access
        6. Cronbachs Alpha No access
        7. Korrigierte Item-Skala-Korrelation No access
      2. 3.3.2 Chi-Quadrat- und Fisher-Test No access
        1. 3.3.3.1 Konzeptionelle Grundlagen No access
        2. 3.3.3.2 Voraussetzungen für die Auswertung No access
        1. 3.3.4.1 Konzeptionelle Grundlagen No access
        2. 3.3.4.2 Voraussetzungen für die Auswertung No access
      1. 4.1.1 Einfluss des Korrekturfaktors auf die wahrgenommene Gerechtigkeit No access
      2. 4.1.2 Einfluss des Korrekturfaktors auf das Leistungsverhalten No access
      3. 4.1.3 Einfluss des Korrekturfaktors auf die intrinsische Motivation No access
      1. 4.2.1 Operationalisierung der Variablen No access
      2. 4.2.2 Aufbau und Gestaltunganforderungen No access
      3. 4.2.3 Ablauf der Durchführung No access
      1. 4.3.1 Bereinigung des Datensatzes und Beschreibung der Stichprobe No access
        1. 4.3.2.1 Gerechtigkeitsneigung No access
        2. 4.3.2.2 Ungewissheitstoleranz No access
        3. 4.3.2.3 Wahrgenommene distributive Gerechtigkeit No access
        4. 4.3.2.4 Wahrgenommene prozedurale Gerechtigkeit No access
        5. 4.3.2.5 Intrinsische Motivation No access
      3. 4.3.3 Randomisierungsüberprüfung No access
      4. 4.3.4 Manipulationsüberprüfung No access
      5. 4.3.5 Deskriptive Ergebnisse No access
        1. 4.3.6.1 Einfluss des Korrekturfaktors auf die wahrgenommene Gerechtigkeit No access
        2. 4.3.6.2 Einfluss des Korrekturfaktors auf das Leistungsverhalten No access
        3. 4.3.6.3 Einfluss des Korrekturfaktors auf die intrinsische Motivation No access
    4. 4.4 Zusammenfassung der Ergebnisse No access
      1. 5.1.1 Einfluss der Clawback-Regelung auf die wahrgenommene Gerechtigkeit No access
      2. 5.1.2 Einfluss der Clawback-Regelung auf das Berichtsverhalten No access
      3. 5.1.3 Einfluss der Clawback-Regelung auf die intrinsische Motivation No access
      1. 5.2.1 Operationalisierung der Variablen No access
      2. 5.2.2 Aufbau und Gestaltungsanforderungen No access
      3. 5.2.3 Ablauf der Durchführung No access
      1. 5.3.1 Bereinigung des Datensatzes und Beschreibung der Stichprobe No access
        1. 5.3.2.1 Risikoverhalten No access
        2. 5.3.2.2 Gerechtigkeitsneigung No access
        3. 5.3.2.3 Wahrgenommene distributive Gerechtigkeit No access
        4. 5.3.2.4 Wahrgenommene prozedurale Gerechtigkeit No access
        5. 5.3.2.5 Intrinsische Motivation No access
      3. 5.3.3 Randomisierungsüberprüfung No access
      4. 5.3.4 Manipulationsüberprüfung No access
      5. 5.3.5 Deskriptive Ergebnisse No access
        1. 5.3.6.1 Einfluss der Clawback-Regelung auf die wahrgenommene Gerechtigkeit No access
        2. 5.3.6.2 Einfluss der Clawback-Regelung auf das Berichtsverhalten No access
        3. 5.3.6.3 Einfluss der Clawback-Regelung auf die intrinsische Motivation No access
    4. 5.4 Zusammenfassung der Ergebnisse No access
    1. 6.1 Interpretation der Forschungsfragen No access
    2. 6.2 Implikationen für die Unternehmenspraxis No access
    3. 6.3 Limitationen der Untersuchung und weiterer Forschungsbedarf No access
    1. A.1 Korrekturfaktoren in DAX30-Unternehmen No access
    2. A.2 Clawback-Regelungen in DAX30-Unternehmen No access
    3. A.3 Fragebogen Experiment 1 No access
    4. A.4 Screeplots Experiment 1 No access
    5. A.5 Randomisierung Experiment 1 No access
    6. A.6 Überprüfung der Voraussetzungen für die Auswertung Experiment 1 No access
    7. A.7 Fragebogen Experiment 2 No access
    8. A.8 Screeplots Experiment 2 No access
    9. A.9 Randomisierung Experiment 2 No access
    10. A.10 Überprüfung der Voraussetzungen für die Auswertung Experiment 2 No access
  11. Literaturverzeichnis No access 413 - 438

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