Abstract
This research aimed to describe the strategic remuneration practices adopted by Brazilian organizations actually. We conducted a multicases study in four organizations. Data collection was implemented based on an electronic questionnaire. As a result, we map the remuneration practices adopted, as well as the alignment between these and the assessment process. Analyzing the cases studied, we identified some ways that organizations are adopting in terms of compensation of employees: (1) the adoption of mechanisms to complement traditional salaries based on positions; (2) increased efforts to retain talents; (3) work flexibility; and (4) stimulus to human development.
References
Ab Razak, N. K. (2014), "Director Remuneration, Corporate Governance and Performance: a Comparison between Government Linked Companies vs. Non Government Linked Companies", Corporate Board: Rule, Duties and Composition, Vol. 10, Num. 2, pp. 46-63.
Cardoso, L. R. (2002), "Remuneração por Habilidades e Competências: um Estudo de Práticas em Empresas Brasileiras", Dissertação (Mestrado em Administração) – Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo, Universidade de São Paulo, São Paulo.
Deschenes, S.; Boubacar, H.; Rojas, M.; Morris, T. (2015), "Is Top-Management Remuneration Influenced by Board Characteristics?", International Journal of Accounting and Information Management, Vol. 23, Num. 1, pp. 60-79.
Fonseca, D. R.; Meneses, P. P. M.; Silva Filho, A. I.; Campos, N. G. (2013), "Autonomia para Gestão Estratégica de Pessoas no Setor Público Federal: Perspectivas de Análise e Agenda de Pesquisa", Revista de Administração Pública, Vol. 47, Num. 6, pp. 1451-1475.
Gheno, R.; Berlitz, J. (2011), "Remuneração Estratégica e Pacote de Benefícios: um Estudo de Caso Aplicado ao Nível Operacional de uma Multinacional", Revista de Administração da Universidade Federal de Santa Maria, Vol. 4, Num. 2, pp. 268-287.
Gil, S. (2014), "Rewards for Failure: an Explanation for Anomalous Executive Remuneration", Journal of Indian Business Research, Vol. 6, Num. 2, pp. 90-127.
Gomes, L. F. A. M.; Andrade, R. M. (2012), "Performance Evaluation in Assets Management with the AHP", Brazilian Operations Research Society, Vol. 32, Num. 1, pp. 31-53.
Dutra, J. S.; Hipólito, J. A. M. (2012), "Remuneração e Recompensas", Elsevier, Rio de Janeiro.
Jaafar, S. B.; James, K. (2014), "Director Remuneration Pay: Trends During and After Financial Crisis of 2007 to 2009", Australian Accounting Business and Finance Journal, Vol. 8, Num. 3, pp. 55-68.
Jabbour, C. J. C.; Freitas, W. R. S.; Teixeira, A. A.; Jabbour, A. B. L. S. (2012), "Gestão de Recursos Humanos e Desempenho Operacional: Evidências Empíricas", Gestão & Produção, Vol. 19, Num. 2, pp. 347-360.
Kim, J.; Philips, P. (2014), "Remuneration and Absenteeism on a Large Construction Site", Construction Management and Economics, Vol. 32, Num. 10, pp. 983-999.
Kultalahti, S.; Viitala, R. (2015), "Generation Y: challenging clients for HRM", Journal of Managerial Psychology, Vol. 30, Num. 1, pp. 101-114.
Lin, W. T; Cheng, K. Y. (2013), "Upper Echelon Compensation, Performance, and the Rhythm of Firm Internalization", Management Decision, Vol. 51, Num. 7, pp. 1380-1401.
Melis, A.; Gaia, S.; Carta, S. (2015), "Director’s Remuneration: a Comparison of Italian and UK Non-Financial Listed Firms’ Disclosure", British Accounting Review, Vol. 47, Num. 1, pp.66-84.
Moscozo, P. Q.; Paixão, R. B. (2014), "Necessidades Humanas, Remuneração e Avaliação de Desempenho: Dilemas da Gestão de Pessoas na Mix Utilidades", Revista de Gestão, Finanças e Contabilidade, Vol. 4, Num. 2, pp. 137-153.
Oberholzer, M. (2014), "The Relationship Between Company Size and CEO Remuneration: a Scaling Perspective", Corporate Ownership and Control, Vol. 11, Num. 4, pp. 412-423.
Oliveira, L. M. B. (2001), "Estratégias e Práticas de Remuneração Utilizadas pelas Empresas Brasileiras", Organizações & Sociedade, Vol. 8, Num. 21, pp. 97-108.
Pencavel, J. H. (2012), "Work Effort, On-the-job Screening, and Alternative Methods of Remuneration", Research in Labor Economics, Vol. 35, pp. 537-570.
Phua, F. T. T. (2012), "Do National Cultural Differences Affect the Nature and Characteristics of HRM Practices? Evidence from Australian and Hong Kong Construction Firms on Remuneration and Job Autonomy", Construction Management and Economics, Vol. 30, Num. 7, pp.545-556.
Rodrigues, J. M. (2006), "Remuneração e Competências: Retórica ou Realidade?", Revista de Administração de Empresas – RAE, Vol. 46, Edição Especial Minas Gerais, pp. 23-34.
Rodrigues, W. A.; Reis Neto, M. T.; Gonçalves Filho, C. (2014), "As Influências na Motivação para o Trabalho em Ambientes com Metas e Recompensas: um Estudo no Setor Público", Revista de Administração Pública, Vol. 48, Num.1, pp. 253-273.
Saat, N. A. M.; Kallamu, B. S. (2013), "Remuneration Committee Attributes and Firm Performance in Finance Industry", International Business Management, Vol. 7, Num. 6, pp. 475-484.
Steinmetz, S.; Vries, D. H.; Tijdens, K. G. (2014), "Should I Stay or Should I Go? The Impact of Working Time and Wages on Retention in the Health Workforce", Human Resources for Health, Vol. 1, pp. 12-23.
Velte, P.; Eulerich, M. (2014), "Determinants of Executive Board Remuneration: New Insights from Germany", Corporate Ownership and Control, Vol. 11, Num. 4, pp. 96-113.
Wranik, D.; Durier-Copp, M. (2011), "Framework for the Design of Physician Remuneration Methods in Primary Health Care", Social Work in Public Health, Vol. 26, Num. 3, pp. 231-259.
Yermoshenko, A. M.; Goryacheva, K. S. (2014), "Peculiarities of Remuneration and Motivation System Formation at Financial Institutions", Actual Problems of Economics, Vol. 158, Num. 8, pp. 284-289.
Yin, R. K. (2005), "Estudo de Caso: Planejamento e Métodos", Bookman, Porto Alegre.