Profit-Sharing – A Tool for Improving Productivity, Profitability and Competitiveness of Firms?
Profit-Sharing – A Tool for Improving Productivity, Profitability and Competitiveness of Firms?
复制标题
DOI：
10.7441/joc.2013.04.01
复制
发表时间：
2013-12
影响因子：
3
通讯作者：
Fibirova Jana;Petera Petr
中科院分区：
文献类型：
--
作者：
Fibirova Jana;Petera Petr
适当利用绩效奖励的重要性仍在增长，因此，这种类型的奖励可以被视为整个奖励方案的重要组成部分。能够恰当地实施绩效奖励的公司可能会获得相对于竞争对手的竞争优势，但成功的实施需要对这些奖励有很好的了解。本文的主要目的是通过确定利润分享对公司业绩重要的各个领域可能产生的积极和消极影响来促进这一知识的增长，但也讨论了利润分享的宏观经济后果。此外，对相关文献进行了全面和最新的回顾，找出了研究不足的领域，并提出了进一步研究的建议。为了实现这些目标，我们对ISI Web of Knowledge收录的文章进行了文献计量学分析，以确定最重要的文章、作者和主题。根据我们的发现，大多数研究报告利润分享对生产率和盈利能力的影响是中性的或积极的。这种影响可能是通过利润分享对员工生产率的直接影响(由于他们的薪酬对利润的依赖)实现的，但似乎更重要的是各种中介机制，特别是对就业稳定性、缺勤、离职及相关问题的影响，以及对员工态度和员工之间关系的影响。我们认为，一个设计良好的利润分享计划是其成功的关键，但这是一个相对研究较少的问题。
The importance of appropriate utilization of rewards for performance is still growing and there- fore this type of rewards can be seen as a significant part of a total rewards package. Compa- nies that are able to appropriately implement rewards for performance may gain competitive advantage over their competitors, but successful implementation requires a good knowledge of these rewards. The main aim of this paper is to contribute to the growth of this knowledge by identifying possible positive and negative impacts of profit-sharing on various areas that are important for the performance of a company, nevertheless, addressed are also macroeconomic consequences of profit-sharing. Furthermore, a comprehensive and up-to-date review of the relevant literature is provided, under-researched areas are identified and suggestions for further research are given. To accomplish these goals, we applied methods of bibliometric analysis to the articles indexed in ISI Web of Knowledge to identify the most important articles, authors and topics. According to our findings, the majority of studies report a neutral or positive impact of profit-sharing on productivity and profitability. This impact may be achieved by direct influence of profit-sharing on productivity of employees (due to the dependence of their pay on profit), but it seems that yet more important are various mediating mechanisms, especially effects on employment stability, absenteeism, quits and related issues, as well as effects on attitudes of em- ployees and on relationships between employees. We argue that a well-designed profit-sharing plan is crucial for its success, but it is a relatively under-researched problem.