A field study of the impact of a performance-based incentive plan
通过实地实验，分析一家零售店实施绩效薪酬计划后66个月的销售数据，发现该计划能持续提升销售额，但在旺季临时工较多时效果减弱。
Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based compensation plan on the sales of a retail establishment. Analysis of panel data for 15 retail outlets over 66 months indicates a sales increase when the plan is implemented, an effect that persists and increases over time. Sales gains are significantly lower in the peak selling season when more temporary workers are employed.