Accounting, remuneration and employee motivation in the new organisation
Article Abstract:
Case studies of international manufacturers indicate that accounting practices and language continue to be central to new forms of employee motivation. Restructured business organisations place greater emphasis on factors other than individual basic pay to reward and motivate their employees. These factors include performance related elements, skills acquisition and team systems to create peer pressure. However, accounting language continues to underpin these systems, and accounting measures continue to be important in motivating support for these new reward systems.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1998
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Accounting manipulations and political costs: Tooth & Co Ltd, 1910-1965
Article Abstract:
Archival data from Australian brewing company Tooth & Co. from 1910 to 1965 were studied to analyze their profit measurement and disclosure practices. Profit understatements were undertaken to justify dividend policy and avoid potential political costs associated with high profitability and market dominance.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
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