Management compensation systems in Central and Eastern Europe: a comparative analysis
基于大规模比较数据，研究了保加利亚、捷克等八个中欧和东欧转型经济体的管理薪酬实践，并与西欧经济体对比，发现两者在个人薪酬决定上相似，但财务参与较少，且国家文化影响显著。
Drawing upon a large scale comparative data-set we explore the preferred approaches to managerial compensation pursued by organizations operating in the Central and Eastern European (CEE) transition economies of Bulgaria, the Czech Republic, Estonia, Lithuania, Hungary, Slovenia, Slovakia and Serbia. In order to generate insights on the state of management compensation and the extent to which these transition economies are characterized by idiosyncratic elements, relative to their Western European counterparts, we compare management compensation practices in these CEE economies (N = 1147) with approaches pursued in more developed western European economies (N = 2698). Overall, our results suggest that organizations in the CEE region share some similarities with their western counterparts, most especially in terms of the individual level of determination of pay for managers. Within the CEE region, we find that financial participation is less common than performance-related pay in the composition of the overall managerial reward package, though there are some variations between countries. National culture does appear significant as a determinant of variations in the preferred approach to management compensation.