• Abstract

    THE RELATIONSHIP BETWEEN STRATEGY, PROFIT SHARING SCHEMES AND INDICATORS OF VALUE: A STUDY OF LARGE INDUSTRIAL COMPANIES

    DOI 10.14210/alcance.v14n1.p133-150
    Published date: 01/08/2008
    The objective of this study is to investigate the relationship between strategy, variable compensation and indicators of value. It uses Porter's strategic view, opting for companies which have introduced profit-sharing schemes, as this is the type of variable compensation that is most commonly used in Brazil. Financial and non-financial indicators of value were used. The data were collected through a questionnaire. The sample consisted of 36 large industrial companies, from various sectors, located in the State of São Paulo. Although the descriptive analysis of the data shows a relation between strategy, profit sharing schemes and indicators of value, no statistically significant evidence was found to prove the existence of this relationship.

Revista Alcance

Revista Alcance is a Brazilian free access journal, published every four months, linked to the Graduate Program in Administration and the Professional Master’s degree in Administration, Internationalization and Logistics Program of the University of Vale do Itajaí – Univali. We seek to publish theoretical-empirical and technological articles in the areas of Business Administration. Different theoretical and methodological perspectives are welcome, as long as they are consistent with and relevant to the development of the area.

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