Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs*

نویسندگان

چکیده

Companies spend significant amounts of money on tangible rewards programs, even during the economic turmoil COVID-19 pandemic (Incentive Research Foundation 2020). The prevalence, growth, and significance these expenditures highlight importance understanding purpose use programs by organizations. public accounting (PA) firms’ compensation plans has focused balance between professional commercial incentives in partner profit-sharing schemes but failed to examine for nonpartner audit professionals. However, it is exactly professionals who do a substantial amount work engagements. This paper three main purposes. First, we investigate nature composition PA provide detailed description. Second, evidence what actions are being rewarded. We Almer et al.'s (2005) framework, which presents dimensions auditors’ contribution explore whether firms recognize using rewards. Third, develop future research questions help without structured output. collect archival data from each Big 4 next four largest international Canada. find that their “building culture recognition,” performance incentives, employee firm development, thus rewarding broad set measures beyond incentive hours worked.

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ژورنال

عنوان ژورنال: Accounting perspectives

سال: 2023

ISSN: ['1499-8653', '2816-301X']

DOI: https://doi.org/10.1111/1911-3838.12333