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Management Control and Remuneration System

Author

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  • Vãrzaru Anca Antoaneta

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

Many businesses still adopt pay practices in a sequential manner, without regard to strategic vision and organization values (Tremblay M., 2001). To earn the epithet "strategic" management remuneration must be aligned to the strategies of the business and be in synergy with the other human resource management practices. Thus, firms face more choices in terms of remuneration policies. One of the basic principles of the remuneration policy is that of its periodic review, due to its short life cycle. Earnings management implies the existence of diagnostic tools to monitor developments, to anticipate the drift and track environmental changes. This paper discusses the new issues affecting the purposes and pays the balance of a system of control and management role in seizing and removing them. Thus this paper includes social balance sheet and a number of potential indicators of how to refer matters to ensure compatibility between business strategy and social policy.

Suggested Citation

  • Vãrzaru Anca Antoaneta, 2011. "Management Control and Remuneration System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2274-2277, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2274-2277
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    More about this item

    Keywords

    remuneration policy; management control; diagnosis; audit of earnings; external competitiveness;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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