Performance pay, monetary gifts, and the moderating role of wage level

Raoul Isselhard et al.

Management Accounting Research2025https://doi.org/10.1016/j.mar.2025.100956article
AJG 3ABDC A*
Weight
0.50

What the paper says

We conducted a field experiment to compare the effects of financial performance pay and monetary gifts on employee performance. We randomly assigned store managers at a German discount supermarket chain to receive either performance pay based on profit increases or an unconditional gift in the form of a lump-sum payment. Our findings indicate that, on average, performance pay significantly outperformed gifts, yielding profit increases of approximately 8 %. However, managers’ base wages appear to moderate the effectiveness of performance pay versus gifts. Performance pay appears to have a stronger performance effect for managers with higher wages. In contrast, for gifts, we find tentative evidence of a stronger effect at lower wages. We argue that the effectiveness of both incentives depends on a reference point defined by the desired bonus-to-wage ratio (i.e. performance-pay-to-wage or gift-to-wage ratio). For performance pay, which can vary based on effort, higher-wage managers must exert more effort to meet this ratio. For gifts, which are fixed amounts, lower-wage managers may perceive the same bonus as more generous, which can strengthen reciprocity.

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https://doi.org/https://doi.org/10.1016/j.mar.2025.100956

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@article{raoul2025,
  title        = {{Performance pay, monetary gifts, and the moderating role of wage level}},
  author       = {Raoul Isselhard et al.},
  journal      = {Management Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.mar.2025.100956},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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