Variable Compensation and Employee Deception: A Management Note
Robert M. Cornell, William C. Schwartz, and Charlotte Wright
In this paper, the authors discuss research on the motivational aspects of linking employee rewards to the achievement of budget targets, and how the relationship between performance and rewards can lead employees to engage in deceptive behaviors. The authors also make suggestions for improving the planning process in ways that help relieve pressures on employees to behave in ways that are contrary to the overall economic well-being of the firm.
Variable Compensation and Employee Deception: A Management Note. Cornell, Robert M.; Schwartz, William C.; and Wright, Charlotte, Fall/Winter 2011, pp. 95‑115.