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The Influence of Perceived Contribution and Rewards on Performance Outcome Satisfaction
Glen P Kobussen,
University of Saskatchewan
Suresh Kalagnanam, University of Saskatchewan
Ganesh Vaidyanathan, Univeristy of Saskatchewan
ABSTRACT. Under the umbrella of management control systems, Otley (2003) suggests that performance pay is critical to ensure that all employees act in a manner consistent with the best interests of the organization. Long (2002a) states that performance pay (PP) is an important tool used by organizations to influence the behaviour and job satisfaction of their employees. Previously collected data (Kobussen, 2005) found that 91 percent of accounting firms use PP, yet only limited research has been done in this area. Our study investigates individual self-assessments, and then uses this information to examine whether self-assessments influence performance outcome satisfaction (POS), a component of job satisfaction, for accountants. The results indicate that accountants rate themselves as statistically significantly better than the target or comparison group/individual. The results also show that PP and the self-assessment scores interact to predict POS.
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