유인보상제의 상황접근 회계적 고찰

Incentive Compensation Design by Contingency Accounting

Improve of productivity is a key for the development of a company, which can be pursued in the apect of material factor and personal factor. And the motives of worker for their job is more influenced by the chance of incentive compensation or self-development than by participation in management and safety of their post ect. Contingency theory is one of the theories that cope with this study Therfore, this study describes incentive compensation for satisfying worker desire related company's productivity, and be presented to the aspect of contingency accounting.