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

Authors

  • Elizabeth Krauter Universidade de São Paulo - USP

DOI:

https://doi.org/10.14210/alcance.v14n1.p133-150

Abstract

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.

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Published

2008-08-01

Issue

Vol. 14 No. 1(Jan-Abr) (2007)

Section

Article

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