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Unternehmenszusammenschluss und Unternehmenskultur — Auswirkungen auf die Gestaltung von Anreizsystemen und Performancemessung

Author

Listed:
  • Christian Hofmann

    (Ludwig-Maximilians-Universität München)

  • Yvette E. Hofmann

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Die Unternehmenskultur wird vielfach als ein wichtiger Einflussfaktor auf das Design von Anreiz- sowie Performance Measurement-Systemen angesehen. Dieser Einfluss ist insbesondere für Unternehmenszusammenschlüsse relevant, bei denen oftmals ein „Kampf der Kulturen“ zu beobachten ist. Der vorliegende Beitrag modelliert in einem Principal/Agent-Modell abweichende Erwartungen von Prinzipal und Agent als eine Facette der Unternehmenskultur und untersucht deren Implikationen für die Ausgestaltung von Anreizsystemen sowie die Relevanz und den Wert von zusätzlichen Performancemaßen. Die Analyse zeigt beispielsweise, dass im Kontext von Unternehmensübernahmen Mitarbeitern des führenden Unternehmens vergleichsweise stärkere Anreize gesetzt werden sollten als Mitarbeitern des übernommenen Unternehmens.

Suggested Citation

  • Christian Hofmann & Yvette E. Hofmann, 2013. "Unternehmenszusammenschluss und Unternehmenskultur — Auswirkungen auf die Gestaltung von Anreizsystemen und Performancemessung," Schmalenbach Journal of Business Research, Springer, vol. 65(2), pages 136-166, March.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:2:d:10.1007_bf03372877
    DOI: 10.1007/BF03372877
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    References listed on IDEAS

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    More about this item

    Keywords

    D02; D86; M40;
    All these keywords.

    JEL classification:

    • D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
    • D86 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Economics of Contract Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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