The body of literature looking at the performance impact of using non-financial information in performance measurement and compensation systems can be classified as follows. On the one hand, work in this area has looked at the performance impact of employing financial as well as non- financial performance information in performance measurement systems (e.g. Total Quality Management and Balanced Scorecards), managerialevaluation and reward practices. On the other hand, research in this area has also paid attention to the different moderators that may affect the relationship between the use of multi-criteria performance measures for evaluating and rewarding employees and firm performance. The findings of both of these streams of research are now described. Table 2-1 summarises the key details of the body of literature looking at the performance impact of using multi-criteria performance measures for evaluating and/or rewarding managerial action.
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