ISSN: 0186-1042 ISSN-e: 2448-8410
The influence of remuneration on the behavior on hospital employees in Brazil
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Keywords

Remuneration
Upper Echelons Theory
Behavior
Hospitals

How to Cite

Mendes, A. C. A., Lunkes, R. J., Flach, L., & Kruger, S. D. (2016). The influence of remuneration on the behavior on hospital employees in Brazil. Accounting & Management, 62(1), 207–221. https://doi.org/10.1016/j.cya.2016.04.005

Abstract

The study aimed to analyze the employee’s perception of the remuneration systems in two major hospitals in Brazil, one managed by the government and the other by private investors. The sample considered 109 respondents, out of which 54 were from the private hospital and 55 from the public hospital. After data collection on the sample population, perception of remuneration was associated with occupation, gender, age and experience, as suggested by the Upper Echelons Theory. The results show that remuneration is viewed as an instrument of control and behavior or a learning-inducing mechanism; however, the perceptions of employees working in the health area and administrative area were different. These findings show that the influence of fixed pay is different not only for the employees of both areas, but also in relation to the public and private hospital management. It was found that gender is not a determinant factor of behavior and that there were no differences between younger and older employees as well as between more experienced and less experienced employees with respect to the effect of remuneration on behavior. There were no differences in relation to the type of hospital either. In general, the results emphasize the importance of remuneration as an instrument of control and management, either in the context of public or private organizations. 

 

https://doi.org/10.1016/j.cya.2016.04.005
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