The influence of the executive remuneration in the congruence of the goals
| Autor: | José Carlos Tiomatsu Oyadomari, Ana Maria Roux Valentini Coelho Cesar, Eliane Ferreira de Souza, Magda Aline de Oliveira |
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| Jazyk: | portugalština |
| Rok vydání: | 2010 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 6, Iss 12, Pp 53-74 (2010) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| DOI: | 10.5007/2175-8069.2009v6n12p53 |
| Popis: | In the search for a superior economic performance people are seen as a source of competitive advantage and, such as, value generators for the business in order to fulfill the needed goals for performance the of the organization. It happens that several times the personal goals are not in agreement with the organizational goals, proving the incoherence of the goals, which worsens when there is a variable remuneration policy that stimulates this incoherence. As this subject has been little studied in Brazil, this study has the aim of identifying which variable remuneration practices are being used by the companies and how the remuneration goals are linked to the goals derived of the Management Control System and also, if there is coherence between the individual and organizational goals. The study was developed within 21 big companies, the majority part of the ranking of the biggest 200 economical groups, ranked by “Valor Econômico”. The obtained results show: 1) the variable remuneration, with individual goals, is linked to reaching the organizational goals; 2) the adopted practices by the market for the variable remuneration has a different power talking about the managerial behavior; 3) the action conflict can be shown if the individual goals have not associated to the global goals of the organization; 4) the variable remuneration system has a motivating in the search of the a performance. A critical question resides in the setting of the goals, once the variable remuneration has an important power in the total remuneration. |
| Databáze: | Directory of Open Access Journals |
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