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Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
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Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
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Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen

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Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen
Journal Article

Entwicklungsdynamik von Vergütungssystemen in Nonprofit-Organisationen

2006
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Overview
Although a considerable amount of research focuses on compensation systems for executives and specialists in for-profit organizations, this issue has tended to be neglected in the context of non-profit organizations (NPO). This paper introduces a model describing dynamics of compensation systems for executives and specialists in NPOs. The construction of the model is based on grounded theory method. We show that compensation systems in NPOs develop from person-based to function-based systems and from function-based to performance-based ones. The first change from person-based to function-based systems is characterized by organizational growth and differentiation. That followed, we find that NPOs do not implement performancebased systems even though the transparency of individual performance differences is a source of irritation in NPOs which have adopted a function-based compensation logic. Finally, we identify reasons for this non-adoption of performance-based systems and discuss the conditions under which performance-based compensation systems can be established in NPOs. [PUBLICATION ABSTRACT]