{"id":"https://openalex.org/W2996586522","doi":"https://doi.org/10.2308/jmar-18-070","title":"Using Fixed Wages for Management Control: An Intra-Firm Test of the Effect of Relative Compensation on Performance","display_name":"Using Fixed Wages for Management Control: An Intra-Firm Test of the Effect of Relative Compensation on Performance","publication_year":2019,"publication_date":"2019-12-18","ids":{"openalex":"https://openalex.org/W2996586522","doi":"https://doi.org/10.2308/jmar-18-070","mag":"2996586522"},"language":"en","primary_location":{"id":"doi:10.2308/jmar-18-070","doi":"https://doi.org/10.2308/jmar-18-070","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar-18-070","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://research.rug.nl/en/publications/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032289063","display_name":"James W. Hesford","orcid":"https://orcid.org/0000-0002-9800-3116","observed_orcids":["https://orcid.org/0000-0002-9800-3116"]},"institutions":[{"id":"https://openalex.org/I208333798","display_name":"University of Missouri\u2013St. Louis","ror":"https://ror.org/037cnag11","country_code":"US","type":"education","lineage":["https://openalex.org/I208333798"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"James W. Hesford","raw_affiliation_strings":["University of Missouri\u2013St. Louis"],"raw_orcid":"https://orcid.org/0000-0002-9800-3116","affiliations":[{"raw_affiliation_string":"University of Missouri\u2013St. Louis","institution_ids":["https://openalex.org/I208333798"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001793500","display_name":"Nicolas Mangin","orcid":"https://orcid.org/0000-0002-1597-9376","observed_orcids":["https://orcid.org/0000-0002-1597-9376"]},"institutions":[{"id":"https://openalex.org/I169381384","display_name":"University of Groningen","ror":"https://ror.org/012p63287","country_code":"NL","type":"education","lineage":["https://openalex.org/I169381384"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Nicolas Mangin","raw_affiliation_strings":["University of Groningen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Groningen","institution_ids":["https://openalex.org/I169381384"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020894053","display_name":"Mina J. Pizzini","orcid":"https://orcid.org/0000-0002-4623-430X","observed_orcids":["https://orcid.org/0000-0002-4623-430X"]},"institutions":[{"id":"https://openalex.org/I13511017","display_name":"Texas State University","ror":"https://ror.org/05h9q1g27","country_code":"US","type":"education","lineage":["https://openalex.org/I13511017"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mina Pizzini","raw_affiliation_strings":["Texas State University"],"raw_orcid":"https://orcid.org/0000-0002-4623-430X","affiliations":[{"raw_affiliation_string":"Texas State University","institution_ids":["https://openalex.org/I13511017"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3178,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.70062077,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"32","issue":"3","first_page":"137","last_page":"154"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10208","display_name":"Labor market dynamics and wage inequality","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11543","display_name":"Employee Performance and Motivation","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fixed-wages","display_name":"fixed wages","score":0.6980000138282776},{"id":"https://openalex.org/keywords/efficiency-wages","display_name":"efficiency wages","score":0.7799999713897705},{"id":"https://openalex.org/keywords/job-performance","display_name":"employee performance","score":0.7990000247955322},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.8119999766349792},{"id":"https://openalex.org/keywords/hotel-employees","display_name":"hotel employees","score":0.3160000145435333},{"id":"https://openalex.org/keywords/task-complexity","display_name":"task complexity","score":0.7720000147819519},{"id":"https://openalex.org/keywords/shirking","display_name":"shirking","score":0.8640000224113464},{"id":"https://openalex.org/keywords/reciprocity","display_name":"reciprocity","score":0.777999997138977},{"id":"https://openalex.org/keywords/pay-for-performance","display_name":"performance-based pay","score":0.6679999828338623}],"concepts":[{"id":"https://openalex.org/C2777388388","wikidata":"https://www.wikidata.org/wiki/Q6821213","display_name":"Wage","level":2,"score":0.7352688312530518},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.5464218854904175},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5443486571311951},{"id":"https://openalex.org/C2777661119","wikidata":"https://www.wikidata.org/wiki/Q1419726","display_name":"Profit sharing","level":2,"score":0.5359780192375183},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4854148328304291},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.46396222710609436},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4375939667224884},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.43187829852104187},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42643052339553833},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.4146442115306854},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.372260719537735},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.30324697494506836},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.20754516124725342},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12498688697814941},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2308/jmar-18-070","doi":"https://doi.org/10.2308/jmar-18-070","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar-18-070","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:pure.rug.nl:openaire/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","doi":null,"is_oa":true,"landing_page_url":"https://research.rug.nl/en/publications/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hesford, J, Mangin, N & Pizzini, M 2020, 'Using Fixed Wages for Management Control : An Intra-Firm Test of the Effect of Relative Compensation on Performance', Journal of Management Accounting Research, vol. 32, no. 3, pp. 137-154. https://doi.org/10.2308/jmar-18-070","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:rug:oai:pure.rug.nl:publications/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","doi":null,"is_oa":true,"landing_page_url":"https://research.rug.nl/en/publications/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Management Accounting Research, 32(3), 137 - 154. AMER ACCOUNTING ASSOC","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:pure.rug.nl:openaire/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","doi":null,"is_oa":true,"landing_page_url":"https://research.rug.nl/en/publications/f5e4ff5c-43d1-4a6e-be0d-26822db4afa3","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hesford, J, Mangin, N & Pizzini, M 2020, 'Using Fixed Wages for Management Control : An Intra-Firm Test of the Effect of Relative Compensation on Performance', Journal of Management Accounting Research, vol. 32, no. 3, pp. 137-154. https://doi.org/10.2308/jmar-18-070","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7825999855995178}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":69,"referenced_works":["https://openalex.org/W1485535210","https://openalex.org/W1504648287","https://openalex.org/W1514456410","https://openalex.org/W1530407286","https://openalex.org/W1536885575","https://openalex.org/W1545462956","https://openalex.org/W1546923974","https://openalex.org/W1548899760","https://openalex.org/W1577500128","https://openalex.org/W1593499880","https://openalex.org/W1602253469","https://openalex.org/W1783480718","https://openalex.org/W1971159932","https://openalex.org/W1979358720","https://openalex.org/W1995616070","https://openalex.org/W2014793887","https://openalex.org/W2014888745","https://openalex.org/W2016392351","https://openalex.org/W2023826812","https://openalex.org/W2024810644","https://openalex.org/W2030351515","https://openalex.org/W2031470701","https://openalex.org/W2047807786","https://openalex.org/W2055669065","https://openalex.org/W2060709532","https://openalex.org/W2062065869","https://openalex.org/W2066219630","https://openalex.org/W2070688551","https://openalex.org/W2073022112","https://openalex.org/W2073532071","https://openalex.org/W2073996485","https://openalex.org/W2076057132","https://openalex.org/W2076533073","https://openalex.org/W2078737722","https://openalex.org/W2090678070","https://openalex.org/W2090905572","https://openalex.org/W2091826683","https://openalex.org/W2098299625","https://openalex.org/W2099326003","https://openalex.org/W2115503832","https://openalex.org/W2123993416","https://openalex.org/W2125313549","https://openalex.org/W2129402376","https://openalex.org/W2135326593","https://openalex.org/W2143579043","https://openalex.org/W2147558664","https://openalex.org/W2158779382","https://openalex.org/W2159839307","https://openalex.org/W2166621224","https://openalex.org/W2169651540","https://openalex.org/W2281509406","https://openalex.org/W2315360633","https://openalex.org/W2498481790","https://openalex.org/W2570779847","https://openalex.org/W2748214361","https://openalex.org/W2752617332","https://openalex.org/W2901044001","https://openalex.org/W3122601584","https://openalex.org/W3122867100","https://openalex.org/W3123190515","https://openalex.org/W3123305365","https://openalex.org/W3123444991","https://openalex.org/W3125590862","https://openalex.org/W3125719925","https://openalex.org/W3125982850","https://openalex.org/W3126124232","https://openalex.org/W4253655401","https://openalex.org/W6632651093","https://openalex.org/W6633020059"],"related_works":["https://openalex.org/W1924128105","https://openalex.org/W4236967891","https://openalex.org/W1522431081","https://openalex.org/W2896250481","https://openalex.org/W575475010","https://openalex.org/W19133481","https://openalex.org/W7096189289","https://openalex.org/W2789119126","https://openalex.org/W4213320856","https://openalex.org/W4416863020"],"abstract_inverted_index":{"ABSTRACT":[0],"Efficiency":[1],"wage":[2,71,124],"theory":[3],"predicts":[4],"employers":[5],"can":[6],"elicit":[7],"better":[8],"employee":[9],"performance":[10,111],"ex":[11,18],"post":[12],"by":[13],"paying":[14],"higher":[15,67,138],"fixed":[16],"compensation":[17,26,36,56,68,74,108,140],"ante,":[19],"relative":[20,55,107,139],"to":[21,39],"the":[22,70,101,104,122,160],"market":[23],"wage.":[24],"Relative":[25,73],"may":[27],"thereby":[28],"constitute":[29],"an":[30],"alternative":[31],"control":[32],"mechanism":[33],"when":[34,81,95],"performance-based":[35],"is":[37,57,98,113],"difficult":[38],"implement.":[40],"Using":[41],"proprietary":[42],"data":[43,164],"from":[44],"436":[45],"hotels":[46],"in":[47],"a":[48,76,87],"U.S.":[49],"lodging":[50],"chain,":[51],"we":[52],"find":[53],"that":[54,137,162],"positively":[58],"associated":[59,65],"with":[60,66,126,135,159],"performance,":[61],"and":[62,86,93,109,145,172],"additional":[63],"profits":[64],"exceed":[69],"increase.":[72],"has":[75],"larger":[77,114],"impact":[78,89],"on":[79,90],"profit":[80],"tasks":[82],"are":[83,133],"more":[84,120,142],"complex":[85],"smaller":[88],"profit,":[91],"revenue,":[92],"quality":[94],"chain":[96],"monitoring":[97],"stronger.":[99],"Finally,":[100],"magnitude":[102],"of":[103],"relation":[105],"between":[106],"financial":[110],"(nonfinancial)":[112],"(the":[115],"same)":[116],"for":[117,152,165],"employees":[118],"earning":[119,128],"than":[121],"median":[123],"compared":[125],"those":[127],"less.":[129],"Overall,":[130],"our":[131],"results":[132],"consistent":[134],"assertions":[136],"attracts":[141],"capable":[143],"candidates":[144],"mitigates":[146],"shirking,":[147],"but":[148],"provide":[149],"little":[150],"support":[151],"reciprocity.":[153],"Data":[154],"Availability:":[155],"The":[156],"confidentiality":[157],"agreement":[158],"firm":[161],"provided":[163],"this":[166],"study":[167],"precludes":[168],"revealing":[169],"its":[170],"identity":[171],"disseminating":[173],"data.":[174]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-12-26T00:00:00"}
