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dc.contributor.authorKluza, Krzysztof
dc.date.accessioned2020-01-02T06:55:26Z
dc.date.available2020-01-02T06:55:26Z
dc.date.issued2019
dc.identifier.citationKluza, K. Elimination of sandbagging behaviour in Budgeting Process for Short Term and Long Term Goal Setting, W: Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020, s. 5413–5423en
dc.identifier.isbn978-0-9998551-2-6en
dc.identifier.urihttp://hdl.handle.net/20.500.12182/782
dc.description.abstractIn this research we design a motivation system mechanism which prevents the occurrence of sandbagging in the goal-setting process. Goal setting is one of the most vital management processes in the company. However, it is vulnerable to several inefficiencies and malpractices, which hinder the company’s development. One of the common phenomena is the hiding of information by employees regarding the real possibilities of business development in order to negotiate the lowest possible goals for their incentive systems (sandbagging). The proposed solution is based on the introduction of the ex ante determined ambitiousness parameter to the bonus system, combined with the parameters for the evaluation of plan execution and the bonus grades for variable compensation. The model stimulates truth-telling behaviour for managers in the goal-setting process and eliminates sandbagging. The concept has self-learning ability – based on past performance, managers will adjust their behaviour to maximize their risk-weighted rewards.en
dc.language.isoen
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectsandbaggingen
dc.subjectgoal settingen
dc.subjectbudgeting processen
dc.subjectpolitical behaviouren
dc.titleElimination of sandbagging behaviour in Budgeting Process for Short Term and Long Term Goal Settingen
dc.typeconferenceObjecten
dc.contributor.organizationWarsaw School of Economicsen
dc.description.conftype"Education Excellence and Innovation Management through Vision 2020", 33rd International Business Information Management Association Conference, IBIMA, Granada, Spain, 10-11 April, 2019.en
dc.description.physical5413–5423en
dc.placeHiszpaniaen
dc.title.containerProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020en


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Attribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe