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首页> 外文期刊>The International Journal of Productivity and performance management >The adoption and success of profit-sharing plans in strategic business units: Opportunism or contingency?
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The adoption and success of profit-sharing plans in strategic business units: Opportunism or contingency?

机译：战略业务部门中利润共享计划的采用和成功：机会主义还是偶然性？

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Purpose - To provide insights as to the determinants of profit-sharing plan (PSP) adoption, as well as conditions that underlie their successful implementation. Design/methodology/approach - The sample comprises strategic business units (SBUs) within a large financial services organization, some of which voluntarily adopted a PSP while others did not All sample SBUs face similar economic and market conditions. Through a logit analysis, we identify determinants of PSP adoption. Through longitudinal cross-sectional design, we assess the impact of PSP adoption on earnings growth, as well as conditions that underlie successful implementations. Findings - Larger SBUs as well as SBUs exhibiting superior asset growth are more likely to adopt a PSP than other SBUs. Prior earnings performance is not found to be a determinant of PSP adoption. PSP adoption translates into superior earnings growth, but such impact quickly declines over time. Among PSP adopters, earnings growth following PSP adoption is greater for SBUs that adopt late (late adopters) and for those which had poor prior earnings performance. Research limitations/implications - Limited external validity as the analysis is performed within a single North American organization. Practical implications - PSPs are found to be an effective performance turnaround tool. In addition, their limited life cycle suggests that continuous reinforcements and communications are needed to maintain effectiveness. Originality/value - In contrast to most prior research that uses multi-industry samples, the paper relies on a unique organizational database that controls for confounding factors and different earnings generation processes. Moreover, the paper provides additional insights as to the conditions for success.
机译：目的-提供有关采用利润分享计划（PSP）的决定因素以及成功实施该计划的条件的见解。设计/方法/方法-样本包括大型金融服务组织中的战略业务部门（SBU），其中一些自愿采用PSP，而其他则没有，所有样本SBU都面临类似的经济和市场条件。通过logit分析，我们确定采用PSP的决定因素。通过纵向横截面设计，我们评估了采用PSP对收益增长的影响以及成功实施的基础条件。调查结果-大型SBU以及表现出优异资产增长的SBU比其他SBU更有可能采用PSP。先前的收益表现不被认为是采用PSP的决定因素。采用PSP可以带来出色的收入增长，但是随着时间的流逝，这种影响会迅速下降。在采用PSP的公司中，采用PSP的公司（采用较晚的公司）（采用较晚的公司）和先前业绩不佳的SBU的收入增长更大。研究局限性/含义-由于在单个北美组织中进行分析，因此外部有效性有限。实际意义-PSP被认为是有效的性能转变工具。此外，它们有限的生命周期表明需要持续的加强和沟通以保持有效性。原创性/价值-与大多数先前使用多行业样本的研究相比，本文依赖于一个独特的组织数据库，该数据库控制混杂因素和不同的收益产生过程。此外，本文还提供了有关成功条件的其他见解。

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