Motivation, measurement and rewards from a performance evaluation perspective

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DOI: https://doi.org/10.1590/S1415-65552000000300002
Keywords:
behavioral accounting, performance evaluation, reward, performance criteria

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Eduardo Schiehll
Universidade Federal do Rio Grande do Sul
Raymond Morissette
École des Hautes Études Commerciales

Abstract

The new manufacturing environment, global competition and information technology represent issues often used to justify the need for organizations to change how they assess their overall performance. Behavioral accounting research provides insights on relationships between the level of reliance on accounting information for performance evaluation and individual behavior. From another perspective, agency studies investigate how organization's ability to function successfully is determined by the availability of performance information upon which managers can act. In an attempt to better understand how and why these theories may shed new lights on the evaluation of organizational overall performance, this paper discusses three related issues being: What are the main dimensions of organizational performance? How and to which extent is reward system related to performance evaluation? Why is performance criteria definition a difficult task?

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How to Cite
Schiehll, E., & Morissette, R. (1). Motivation, measurement and rewards from a performance evaluation perspective. Journal of Contemporary Administration, 4(3), 7-24. https://doi.org/10.1590/S1415-65552000000300002
Issue
Vol. 4 No. 3 (2000): Sep/Dec - 2000
Section
Articles

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Author Biographies

Eduardo Schiehll, Universidade Federal do Rio Grande do Sul

Mestre em Finanças pela Universidade Federal do Rio Grande do Sul e Doutorando na École des Hautes Études Commerciales, Canada. Professor do Departamento de Ciências Contábeis e Atuariais da Universidade Federal do Rio Grande do Sul, com interesse em pesquisa na área de medidas de desempenho.

Raymond Morissette, École des Hautes Études Commerciales

Professor Assistente em Contabilidade Gerencial da École des Hautes Études Commerciales, Canada, além de membro do Chartered Accountants e do Chartered in Management Accounting, Canada. Suas áreas de interesse em pesquisa são desempenho organizacional, administração estratégica de custos.