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Vinnaren av finansiella prestationsbaserade incitamentsstrukturer: Företaget eller den anställda?

Hansson, Hanna LU ; Hodzic, Henry LU and Hylkén Olsson, Rebecca LU (2016) FEKH19 20152
Department of Business Administration
Abstract (Swedish)
Examensarbetets titel: Vinnaren av finansiella prestationsbaserade incitamentsstrukturer: företaget eller den anställda?

Seminariedatum: 2016-01-14

Ämne/kurs: FEKH19, Examensarbete kandidatnivå i Strategic Management, 15 högskolepo-äng

Författare: Hanna Hansson, Henry Hodzic, Rebecca Hylkén Olsson

Handledare: Christine Blomquist

Fem nyckelord: Prestationsbaserade incitamentsstrukturer, Agentkostnader, Värdefördelning,
Produktivt lärande, Ofördelaktigt lärande.

Syfte: Syftet med studien är att undersöka anställdas respons på finansiella prestationsbase-rade incitamentsstrukturer och vidare se hur detta påverkar värdefördelningen mellan den anställda och företaget.

Metod: Studien utgår från en abduktiv ansats och... (More)
Examensarbetets titel: Vinnaren av finansiella prestationsbaserade incitamentsstrukturer: företaget eller den anställda?

Seminariedatum: 2016-01-14

Ämne/kurs: FEKH19, Examensarbete kandidatnivå i Strategic Management, 15 högskolepo-äng

Författare: Hanna Hansson, Henry Hodzic, Rebecca Hylkén Olsson

Handledare: Christine Blomquist

Fem nyckelord: Prestationsbaserade incitamentsstrukturer, Agentkostnader, Värdefördelning,
Produktivt lärande, Ofördelaktigt lärande.

Syfte: Syftet med studien är att undersöka anställdas respons på finansiella prestationsbase-rade incitamentsstrukturer och vidare se hur detta påverkar värdefördelningen mellan den anställda och företaget.

Metod: Studien utgår från en abduktiv ansats och är av fallstudiekaraktär. Det empiriska materialet har samlats in genom semi-strukturerade intervjuer med tolv respondenter från fallföretagets samtliga organisatoriska nivåer. Interna företagsdokument har via triangulering bekräftat insamlade data. Därefter användes mönsterjämförelse som analysverktyg.

Teoretiska perspektiv: Den teoretiska utgångspunkten i studien ligger i agentteorin med fokus på prestationsbaserade incitamentsstrukturer. Därefter presenteras teori om företags interna värdefördelning och om de anställdas respons på prestationsbaserade incitament via teorier om bland annat produktivt- och ofördelaktigt lärande.

Empiri: Många företag använder sig av finansiella prestationsbaserade incitamentsstrukturer för att få sina anställda att utföra handlingar i linje med företagets mål. Flertalet av dessa återfinns inom den svenska detaljhandeln, däribland det utvalda fallföretaget vilka använder detta som styrmedel i sin butikskedja. Säljarnas respons och den interna värdefördelningen har undersökts från företagets samtliga organisatoriska nivåers perspektiv.

Resultat: Det framgår att incitamentsstrukturer leder till att en ökad kvantitet och produktivi-tet hos de anställda. Hur detta i sin tur påverkar den interna värdefördelningen beror på de anställdas respons (agerande), vilket tar sig i uttryck genom både produktivt- och ofördelakt-igt lärande. Ofördelaktigt lärande framkommer på samtliga av de mätbara parametrarna som resulterar i finansiellt värde för den anställde. Detta visar sig även i situationer som är relate-rade till den anställdes möjlighet att minimera sin ansträngning. Produktivt lärande framträder först över tiden och endast på en enstaka parameter. (Less)
Abstract
Title: The winner of financial performance-based incentives: the firm or the employee?

Seminar date: 2016-01-14

Course: FEKH19, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr)

Authors: Hanna Hansson, Henry Hodzic, Rebecca Hylkén Olsson

Key words: Performance-based incentives, Agency costs, Division of value, Productive learn-ing, Adverse learning.

Purpose: The purpose of this study is to examine the employees’ reaction to performance-based incentives with a financial character. Furthermore the purpose is to see how their reac-tions effect the division of value between the employees and the company.

Methodology: The study has a case study... (More)
Title: The winner of financial performance-based incentives: the firm or the employee?

Seminar date: 2016-01-14

Course: FEKH19, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr)

Authors: Hanna Hansson, Henry Hodzic, Rebecca Hylkén Olsson

Key words: Performance-based incentives, Agency costs, Division of value, Productive learn-ing, Adverse learning.

Purpose: The purpose of this study is to examine the employees’ reaction to performance-based incentives with a financial character. Furthermore the purpose is to see how their reac-tions effect the division of value between the employees and the company.

Methodology: The study has a case study nature and is based on an abductive reasoning. The empirical data was collected through semi-structured interviews with twelve respondents from all the organizational levels of the company. The collected data has been confirmed with internal documents through triangulation. Thereafter the analysis was made trough pattern matching.

Theoretical perspectives: The study is primary based on the agency theory with a focus on performance-based incentive structures. After that are theories concerning the division of value within firms presented, together with theories regarding productive and adverse learn-ing.

Empirical foundation: Many of today’s companies are using performance-based incentive structures to motivate their employees to perform along with the objective of the firm. Several companies in the Swedish retail industry have implemented incentive structures. The chosen case company is using it in its’ retail stores. The sellers’ responses and the internal division of value have been presented from all the organizational levels of the company.

Conclusions: The results show that the performance-based incentive structure leads to an increased quantity and productivity among the employees. How this affects the firm’s internal division of value depends on the response of the employee by either productive or adverse learning. Adverse learning appears on all the measurements that resolves in financial value for the employee. It also appears in situations that are related to the employees’ abilities to mini-mize their effort. Productive learning appears over time and only on one measurement. (Less)
Please use this url to cite or link to this publication:
author
Hansson, Hanna LU ; Hodzic, Henry LU and Hylkén Olsson, Rebecca LU
supervisor
organization
course
FEKH19 20152
year
type
M2 - Bachelor Degree
subject
keywords
Prestationsbaserade incitamentsstrukturer, Agentkostnader, Värdefördelning, Produktivt lärande, Ofördelaktigt lärande
language
Swedish
id
8598989
date added to LUP
2016-02-15 11:10:39
date last changed
2016-02-15 11:10:39
@misc{8598989,
  abstract     = {Title: The winner of financial performance-based incentives: the firm or the employee?

Seminar date: 2016-01-14

Course: FEKH19, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr)

Authors: Hanna Hansson, Henry Hodzic, Rebecca Hylkén Olsson

Key words: Performance-based incentives, Agency costs, Division of value, Productive learn-ing, Adverse learning.

Purpose: The purpose of this study is to examine the employees’ reaction to performance-based incentives with a financial character. Furthermore the purpose is to see how their reac-tions effect the division of value between the employees and the company.

Methodology: The study has a case study nature and is based on an abductive reasoning. The empirical data was collected through semi-structured interviews with twelve respondents from all the organizational levels of the company. The collected data has been confirmed with internal documents through triangulation. Thereafter the analysis was made trough pattern matching.

Theoretical perspectives: The study is primary based on the agency theory with a focus on performance-based incentive structures. After that are theories concerning the division of value within firms presented, together with theories regarding productive and adverse learn-ing.

Empirical foundation: Many of today’s companies are using performance-based incentive structures to motivate their employees to perform along with the objective of the firm. Several companies in the Swedish retail industry have implemented incentive structures. The chosen case company is using it in its’ retail stores. The sellers’ responses and the internal division of value have been presented from all the organizational levels of the company. 

Conclusions: The results show that the performance-based incentive structure leads to an increased quantity and productivity among the employees. How this affects the firm’s internal division of value depends on the response of the employee by either productive or adverse learning. Adverse learning appears on all the measurements that resolves in financial value for the employee. It also appears in situations that are related to the employees’ abilities to mini-mize their effort. Productive learning appears over time and only on one measurement.},
  author       = {Hansson, Hanna and Hodzic, Henry and Hylkén Olsson, Rebecca},
  keyword      = {Prestationsbaserade incitamentsstrukturer,Agentkostnader,Värdefördelning,Produktivt lärande,Ofördelaktigt lärande},
  language     = {swe},
  note         = {Student Paper},
  title        = {Vinnaren av finansiella prestationsbaserade incitamentsstrukturer: Företaget eller den anställda?},
  year         = {2016},
}