Rewards and management control systems: a meta-synthesis of primary case studies

Patricia Villa Costa Vaz, Henrique Portulhak, Márcia Maria dos Santos Bortolocci Espejo, Vicente Pacheco

Abstract


The research aimed at establishing how primary case studies have related the “reward” element with management control systems in the pursuit of organizational goals. To that end, a survey based on the meta-synthesis of primary qualitative case studies was carried out, in line with the strategy proposed by Hoon (2013), in order to provide a theoretical contribution beyond what could be achieved by the original studies. Using five articles identified in the Web of Science database, the results suggest the following meta-casual network: reward and compensation policies, as part of the management control system, are influenced by both the institutional and the external environments and aim at promoting and enabling the achievement of the organization’s goals. This research contributes by proposing a theoretical model that relates the reward system with the external and institutional environments, thus allowing the achievement of goals set by the management control system.


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DOI: https://doi.org/10.5902/1983465922889

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