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A utilização de incentivos financeiros nas PMEs portuguesas
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Resumo(s)
Apesar da importância das PMEs na economia portuguesa, tanto em termos de emprego como e do valor criado, a investigação deste tipo de empresas por parte da contabilidade de gestão tem sido escassa (Mitchell & Reid, 2000). Outros autores têm estudado a adopção de SCG (Barron et al 1996, 1999; Hellman & Puri 2002; Davila 2005; Davila & Foster 2007), mas nenhuma evidência foi recolhida acerca da utilização de incentivos financeiros nos contratos de remuneração dos gestores de PMEs. Este estudo contribui para a literatura, analisando i) os determinantes da utilização de incentivos financeiros, definidos como uma percentagem da remuneração total; ii) a relação entre a utilização das variáveis não financeiras e a performance; iii) a relação entre a utilização de incentivos e o desejo de os receber e iv) a relação entre a utilização de incentivos e a importância destes para os seus destinatários. Usando dados de questionários respondidos por 714 CEOs e CFOs de PMEs portuguesas, verificou-se que a percentagem de incentivos recebidos pelos gestores está positivamente associada ao desempenho dos mesmos e das próprias empresas, bem como ao número de SCG utilizados por estas. Foi também encontrada evidência de que existe uma relação positiva e significativa entre o nível de incentivos recebidos e tanto o peso desejado de incentivos como a importância atribuída a estes.
Despite the importance of SMEs in the Portuguese economy, both in terms of employment and value created, the investigation of such firms by the management accounting literature has been scarce (Mitchell & Reid, 2000). Other authors have studied the adoption of MCS (Barron et al 1996, 1999; Hellman & Puri 2002; Davila 2005; Davila & Foster 2007), but no evidence was found on the use of financial incentives in the compensation contracts of SMEs' managers. This study contributes to the literature by examining i) the determinants of the use of financial incentives, defined as a percentage of total compensation, ii) the relationship between the use of nonfinancial variables and performance, iii) the relationship between the use of incentives and the desire to receive them and iv) the relationship between the use of incentives and their importance to their recipients. Using data from questionnaires completed by 714 CEOs and CFOs of Portuguese SMEs, it was found that the percentage of incentives received by managers is positively associated with their performance and the performance of the firms, as well as the number of MCS used by them. It was also found that there is a positive and significant relationship between the level of incentives received and both the desired weight of incentives and the importance attributed to them.
Despite the importance of SMEs in the Portuguese economy, both in terms of employment and value created, the investigation of such firms by the management accounting literature has been scarce (Mitchell & Reid, 2000). Other authors have studied the adoption of MCS (Barron et al 1996, 1999; Hellman & Puri 2002; Davila 2005; Davila & Foster 2007), but no evidence was found on the use of financial incentives in the compensation contracts of SMEs' managers. This study contributes to the literature by examining i) the determinants of the use of financial incentives, defined as a percentage of total compensation, ii) the relationship between the use of nonfinancial variables and performance, iii) the relationship between the use of incentives and the desire to receive them and iv) the relationship between the use of incentives and their importance to their recipients. Using data from questionnaires completed by 714 CEOs and CFOs of Portuguese SMEs, it was found that the percentage of incentives received by managers is positively associated with their performance and the performance of the firms, as well as the number of MCS used by them. It was also found that there is a positive and significant relationship between the level of incentives received and both the desired weight of incentives and the importance attributed to them.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
incentivos financeiros medidas de desempenho financeiras e não financeiras PMEs portuguesas financial incentives performance measures Portuguese SMEs
Contexto Educativo
Citação
Calmic, Irina (2012). "A utilização de incentivos financeiros nas PMEs portuguesas". Dissertação de Mestrado, Universidade Técnica de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão