出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：Organizations are inserted in a demanding and competitive market, and in this context, they seek strategic alternatives in order to obtain good results, and one of the challenges is to make the employees act so as to align their personal goals to those of the organization, as the agency theory of Jensen and Meckling approach. In this sense, as a way to motivate and get the commitment of employees, organizations provide numerous benefits such as profit sharing, post-employment benefits, stock-based compensation among others. The aim of this research is to evaluate perceptive effects on economic performance of listed companies in Brazil Index IBrX-50 Bovespa arising from the type and amount of incentives granted to employees between the years 2006 to 2010. The methodology consisted in collecting the explanatory notes and the consolidated statements of these companies and applying statistical tests to compare the mean performance according to types and amounts of benefits offered. The results demonstrated that in just a few years, companies that offered more types of benefits have highest rates of profitability. It was concluded that, although organizations have increased the amount of benefits granted during the years surveyed, statistically, the data did not present evidence to affirm that the economic performance of companies is affected by the benefits offered to employees in all periods analyzed.
其他摘要：Organizations are inserted in a demanding and competitive market, and in this context, they seek strategic alternatives in order to obtain good results, and one of the challenges is to make the employees act so as to align their personal goals to those of the organization, as the agency theory of Jensen and Meckling approach. In this sense, as a way to motivate and get the commitment of employees, organizations provide numerous benefits such as profit sharing, post-employment benefits, stock-based compensation among others. The aim of this research is to evaluate perceptive effects on economic performance of listed companies in Brazil Index IBrX-50 Bovespa arising from the type and amount of incentives granted to employees between the years 2006 to 2010. The methodology consisted in collecting the explanatory notes and the consolidated statements of these companies and applying statistical tests to compare the mean performance according to types and amounts of benefits offered. The results demonstrated that in just a few years, companies that offered more types of benefits have highest rates of profitability. It was concluded that, although organizations have increased the amount of benefits granted during the years surveyed, statistically, the data did not present evidence to affirm that the economic performance of companies is affected by the benefits offered to employees in all periods analyzed.
关键词：Desempenho econômico;Sistemas de incentivos; Benefícios aos empregados;Economic performance;Incentive schemes;Benefits to employees
其他关键词：Economic performance; Incentive schemes; Benefits to employees
