J. Vaivio
2012.4.19European Accounting Review
Abstract
here again emphasise the important role of the firm’s strategic contingencies in affecting the effectiveness of alternative performance measurement approaches. Overall, the compensation design and implementation issues described in the book are comprehensive and tell an appealing story on the current academic debate on managerial pay policies, their determinants and implications for corporate behaviours. The book is a very good resource for accounting researchers who want to extend their own understanding and positions on compensation practices with a cross-disciplinary perspective to the topic. Practitioners and compensation consultants will find this to be a well-written, accessible book that provides enough detail on managerial pay practices without being overly technical. Those teaching accounting compensation seminars will appreciate the comprehensiveness of the sources quoted in the text. However, I do not envision this book as a ‘stand alone’ text in advanced accounting compensation seminars. My caveat would be to integrate it with additional references from the accounting and finance literatures. Overall, I strongly recommend this book to anyone interested in developing an in-depth understanding of the most critical issues surrounding pay and incentives.
Citation format
VAIVIO, J. Interviews – learning the craft of qualitative research interviewing. European Accounting Review, 2012, 21: 186–189.