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Relative performance-Messung als Instrument der Unternehmenssteuerung

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  • Bautz, Felix Achim

Abstract

Die Stabilisierung und Steigerung der Unternehmensleistung stellt eine zentrale Herausforderung der Unternehmenssteuerung dar. Dabei kommt der verhaltensorientierten Ergebnissteuerung eine besondere Bedeutung zu. Das Fehlen eines allgemein akzeptierten und wirksamen Anreizsystems erfordert eine vertiefte Auseinandersetzung mit den zugrundeliegenden Wirkmechanismen jenseits oberflächlicher Systemmerkmale. Relative Performance-Messung (RPM) bietet in diesem Kontext ein dynamisches Instrument zur strategiekonformen Ausrichtung von Leistung und Motivation, ist jedoch zugleich mit Risiken wie Demotivation und dysfunktionalem Verhalten verbunden. Diese Studie analysiert die Wirkung von RPM im Spannungsfeld von Wettbewerb und sozialem Vergleich, eingebettet in das soziale System "Unternehmen". Aufbauend auf der Agency-Theorie (AT) wird die ökonomische Intuition von RPM durch die Turniertheorie hergeleitet, deren Grenzen durch die Analyse der Forced-Ranking-Praxis aufgezeigt werden. Die Perspektive wird durch die Theorie des sozialen Vergleichs (TSV) erweitert, wodurch aufgezeigt werden kann, wie aufgabenbezogene, personenbezogene und umgebungsbezogene Variablen sowie das Design des Anreizsystems die Wirksamkeit von RPM in unterschiedlichen Anwendungsszenarien beeinflussen. Die Arbeit leistet damit einen Beitrag zur Integration ökonomischer und sozial-psychologischer Ansätze der Performance-Messung (PM) und formuliert praxisorientierte Implikationen für die passgenaue Gestaltung von RPM-Systemen in der Unternehmenssteuerung.

Suggested Citation

  • Bautz, Felix Achim, 2026. "Relative performance-Messung als Instrument der Unternehmenssteuerung," Junior Management Science (JUMS), Junior Management Science e. V., vol. 11(1), pages 227-245.
    • Handle: RePEc:zbw:jumsac:341436
    DOI: 10.5282/jums/v11i1pp227-245
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    References listed on IDEAS

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    1. Adler, Seymour & Campion, Michael & Colquitt, Alan & Grubb, Amy & Murphy, Kevin & Ollander-Krane, Rob & Pulakos, Elaine D., 2016. "Getting Rid of Performance Ratings: Genius or Folly? A Debate," Industrial and Organizational Psychology, Cambridge University Press, vol. 9(2), pages 219-252, June.
    2. Laura W. Wang, 2017. "Recognizing the Best: The Productive and Counterproductive Effects of Relative Performance Recognition," Contemporary Accounting Research, John Wiley & Sons, vol. 34(2), pages 966-990, June.
    3. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
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