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Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach
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Mohammad Mohammadi   , Shokrollah Khajavi * , Reza Tehrani , Hossein Safari |
| Department of Accounting, Faculty of Social Sciences, Economics and Management, Shiraz University |
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Abstract: (1035 Views) |
| The goal of this research is to establish a model of paying rewards in holding companies. Using multi-grounded theory and interview approach of data collecting in holding companies, a multi-dimensional model generated for paying rewards. In terms of purpose, this research is a fundamental research. It is also qualitative research according to data nature and the method of recognition is a philosophical empirical research. Moreover, in terms of type of argument, it is both deductive and inductive. To have access to the research goal, various methods of paying rewards and performance measurements methods, agency problems and some other effective factors in rewards paying mechanism have been investigated among holding companies. Through constructive interviews, a total of 247 conceptual codes were extracted. Utilizing MAXQDA software, the extracted codes were analyzed. According to the findings extracted from the interviews, the rewards model in holding companies includes: environmental conditions, bonus schemes, bonus types, performance appraisal, supply and demand, and performance conditions. Through performance condition implementation, some factors such as transparency, maximum and minimum, sensitivity to rewards and agency problems should have been considered |
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| Keywords: Rewards, Holding Companies, Performance Appraisal, Agency Theory, Multi-Grounded Theory |
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Full-Text [PDF 807 kb]
(611 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2019/04/1 | Accepted: 2019/05/28 | Published: 2022/05/31
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