| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20845 |
| 来源ID | Working Paper 20845 |
| Estimating Management Practice Complementarity between Decentralization and Performance Pay | |
| Bryan Hong; Lorenz Kueng; Mu-Jeung Yang | |
| 发表日期 | 2015-01-19 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | The existence of complementarity across management practices has been proposed as one potential explanation for the persistence of firm-level productivity differences. However, thus far no conclusive population-level tests of the complementary joint adoption of management practices have been conducted. Using unique detailed data on internal organization, occupational composition, and firm performance for a nationally representative sample of firms in the Canadian economy, we exploit regional variation in income tax progression as an instrument for the adoption of performance pay. We find systematic evidence for the complementarity of performance pay and decentralization of decision-making from principals to employees. Furthermore, in response to the adoption of performance pay, we find a concentration of decision-making at the level of managerial employees, as opposed to a general movement towards more decentralization throughout the organization. Finally, we find that adoption of performance pay is related to other types of organizational restructuring, such as greater use of outsourcing, Total Quality Management, re-engineering, and a reduction in the number of layers in the hierarchy. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation ; Labor Economics ; Labor Compensation ; Industrial Organization ; Firm Behavior ; Other ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w20845 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/578520 |
| 推荐引用方式 GB/T 7714 | Bryan Hong,Lorenz Kueng,Mu-Jeung Yang. Estimating Management Practice Complementarity between Decentralization and Performance Pay. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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