La importancia del ajuste entre el sistema de incentivos retributivo y el entorno de la empresa para el éxito de la organización: una aplicación a la fuerza de ventas

Autores/as

  • Domingo Verano Tacoronte Profesor Asociado. Departamento de Economía y Dirección de Empresas. Universidad de Las Palmas de Gran Canaria (España)
  • Santiago Melián González Profesor Titular de Universidad. Departamento de Economía y Dirección de Empresas. Universidad de Las Palmas de Gran Canaria (España)
  • Juan Manuel García Falcón Catedrático de Universidad. Departamento de Economía y Dirección de Empresas. Universidad de Las Palmas de Gran Canaria (España)

DOI:

https://doi.org/10.51302/rtss.2005.8925

Resumen

El personal de ventas en las organizaciones tiene la misión crucial de conseguir ingresos para la empresa, de forma que ésta pueda mantener sus operaciones. Debido a lo delicado de esta tarea para la supervivencia y éxito de la organización, se han dedicado generosos esfuerzos a conseguir un mayor estímulo y control del trabajo de los vendedores. Uno de los más destacados se corresponde con la utilización de sistemas de incentivos, muy variados, pero todos persiguiendo una mejora del rendimiento de la fuerza de ventas y, como consecuencia, unos mejores resultados empresariales.

El presente trabajo trata de arrojar algunas luces sobre las siguientes incógnitas que se plantean en cuanto al diseño de sistemas de retribución variable para la fuerza de ventas: ¿De qué depende el éxito de un plan retributivo para el personal de ventas? ¿Qué variables empresariales, de la fuerza de ventas y del entorno en el que desarrollan su actividad, hacen más aconsejable un mayor nivel de incentivos? ¿Cómo se puede valorar el éxito de un plan retributivo? ¿Existen los planes retributivos ideales?

Para estudiar estas cuestiones hemos realizado una revisión teórica de las distintas perspectivas, principalmente la de la Teoría de Agencia para, posteriormente, lanzar un cuestionario construido para validar el modelo teórico propuesto en una muestra de empresas industriales localizadas en España. Por último, se analizó la relación de la congruencia de la intensidad de los incentivos retributivos con las circunstancias empresariales y su influencia en el rendimiento de la empresa y de la fuerza de ventas.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Abowd, J. [1990]. «Does performance-based managerial compensation affect corporate performance?». Industrial and Labor Relations Review, 43: 52-73.

Albers, S. [1996]. «Optimization models for salesforce compensation». European Journal of Operational Research, 89: 1-17.

Anderson, C. y Zeithmal, C. [1984]. «Stage of the product life cycle, business strategy, and business performance». Academy of Management Journal, 27: 5-14.

Anderson, E. [1985]. «The salesperson as outside agent or employee: a transaction cost analysis». Marketing Science, 4: 234-254.

Anderson, E. y Oliver, R. [1987]. «Perspectives on behavior-based versus outcome-based salesforce control systems». Journal of Marketing, 51: 76-88.

Anderson, E. y Schmittlein, D. [1984]. «Integration of the sales force: an empirical examination». Rand Journal of Economics, 15: 385-395.

Aragón, A. y Sánchez, G. [2000]. La retribución del directivo y los resultados de la empresa. Documento de trabajo de la Universidad de Murcia.

Arruñada, B. [1990]. Economía de la empresa: un enfoque contractual. Ariel. España.

Azorín, A. [1997]. La remuneración de vendedores. Servicio de Publicaciones de la Universidad de Alicante. España.

Azorín, A. y Varela, J. [1996]. «Planes de compensación para la fuerza de ventas: un contraste empírico de un modelo de teoría de agencia». Revista Europea de Dirección y Economía de la Empresa, 5: 137-148.

Babakus, E.; Cravens, D.; Grant, K.; Ingram, T. y LaForge, R. [1994]. «Removing salesforce performance hurdles». Journal of Business & Industrial Marketing, 9: 19-29.

— [1996]. «Investigating the relationships among sales, management control, sales territory design, salesperson performance, and sales organization effectiveness». International Journal of Research in Marketing, 13: 345-363.

Baker, G.P.; Jensen, M.C. y Murphy, K.J. [1988]. «Compensation and incentives: practice vs. theory». Journal of Finance, 43: 593-616.

Baldauf, A. y Cravens, D. [1999]. «Improving the effectiveness of field sales organizations: an european perspective». Industrial Marketing Management, 28: 63-72.

Baldauf, A.; Cravens, D. y Piercy, N. [2001]. «Examining the consequences of sales management control strategies in European field sales organizations». International Marketing Review, 18: 474-508.

Balkin, D. y Gómez-Mejía, L. [1987]. «Toward a contingency theory of compensation strategy». Strategic Management Journal, 8: 169-182.

— [1990]. «Matching compensation and organizational strategies». Strategic Management Journal, 11: 153-169.

Banker, R., Lee, S., Potter, G, y Srinivasan D. [1996]. «Contextual analysis of performance impacts of outcome-based incentive compensation». Academy of Management Journal, 39: 920-948.

Barkema, H. y Gómez-Mejía, L. [1998]. «Managerial compensation and firm performance: a general research framework». Academy of Management Journal, 41: 135-145.

Barker, T. [1999]. «Benchmarks of successsful salesforce performance». Canadian Journal of Administrative Sciences, 16: 95-104.

— [2001]. «Salespeople characteristics, sales managers' activities and territory design as antecedents of sales organization performance». Marketing Intelligence & Planning, 19: 21-28.

Barney, J.B. y Ouchi, W.G. [1986]. Organizational economics. Jossey Bass. EE.UU.

Basu, A.; Lal, R.; Srinivasan, V. y Staelin, R. [1985]. «Salesforce compensation plans: an agency theoretic perspective». Marketing Science, 4: 267-291.

Becherer, R.C.; Morgan, F.W. y Richard, L.M. [1982]. «The job characteristics of industrial salespersons: relationship to motivation and satisfaction». Journal of Marketing, 46: 125-135.

Becker, B. y Gerhart, B. [1996]. «The impact of human resource management on organizational performance: progress and prospects». Academy of Management Journal, 39: 779-801.

Beer, M.; Spector, B.; Lawrence, P.; Quin, D. y Walton, R. [1985]. Human resource management: a general manager's perspective. Free Press. New York. EE.UU.

Behrman, D. y Perreault, W. [1982]. «Measuring the performance of industrial salespersons». Journal of Business Research, 10: 355-370.

Behrman; D. y Perreault, W. [1984]. «A role stress model of the performance and satisfaction of industrial salespersons». Journal of Marketing, 48: 9-21.

Bergen, M., Dutta, S. y Walker, O. [1992]. «Agency relationships in marketing: a review of the implications and applications of agency and related theories». Journal of Marketing, 56: 1-24.

Berné, C., Pedraja, M. y Rivera, P. [1997]. «Sistemas de retribución en el departamento comercial: un análisis del caso español [1988-1995]». Alta Dirección, 195: 79-88.

Bloom, M. [1999]. «The performance effects of pay dispersion on individuals and organizations». Academy of Management Journal, 42: 25-40.

Bloom, M. y Milkovich, G. [1998]. «Relationships among risk, incentive pay, and organizational performance». Academy of Management Journal, 41: 283-297.

Boettger, R.D. y Greer, C.R. [1994]. «On the wisdom of rewarding A while hoping for B». Organization Science, 5: 569-582.

Booth, A. y Frank, J. [1997]. «Performance related pay». Documento de trabajo 1.593. Centre for Economic Policy Research. Londres. Reino Unido.

Boudreau, J.; Boswell, W.R. y Judge, T.A. [2001]. «Executive career success in the US and Europe: effects of personality». Journal of Vocational Behavior, 58: 53-81.

Butler, J.; Ferris, G. y Napier, N. [1991]. Strategy and human resources management. South Western Publishing. Cincinatti. EE.UU.

Butler, J.; Ferris, G. y Smith, D. [1988]. «Exploring some critical dimensions of strategic human resource management». En Schuler, R., Youngblood, S. y Huber, V. (eds.) Readings in personnel and human resource management. West St. Paul. EE.UU.

Calvo, A. [1995]. «El diseño de planes de incentivos para vendedores según la literatura de dirección de ventas». Comunicación presentada en el Congreso Nacional de AEDEM.

Calvo, A. y Varela, J. [1995]. «La retribución de los equipos de ventas». Revista Europea de Dirección y Economía de la Empresa, 4: 141-149.

Cespedes, F.V. [1990]. «A preface to payment: designing a sales compensation plan». Sloan Management Review, 32: 59-69.

Challagalla, G. y Shervani, T. [1996]. «Dimensions and types of supervisory control: effects on salesperson performance and satisfaction». Journal of Marketing, 60: 89-105.

— [1997]. «A measurement model of the dimensions and types of output and behavior control: an empirical test in a salesforce context». Journal of Business Research, 39: 159-172.

Chiavenato, I. [2000]. Administración de recursos humanos (2ª edición). McGraw-Hill. México.

Chonko, L.B.; Loe, T.; Roberts, J. y Tanner, J.F. [2000]. «Sales performance: timing of measurement and type of measurement make a difference». Journal of Personal Selling & Sales Management, Vol. 20, (winter), págs. 23-37.

Chonko, L.B.; Tanner, J.F. y Weeks, W.A. [1992]. «Reward preferences of salespeople». Journal of Personal Selling & Sales Management, 12: 67-75.

Churchill, G.A. [1979]. «A paradigm for developing better measures of marketing constructs». Journal of Marketing Research, 16: 64-73.

Churchill, G.A. y Pecotich, A. [1982]. «A structural equation investigation of the pay satisfaction-valence relationship among salespeople». Journal of Marketing, 46: 114-124.

Churchill, G.A.; Ford, N.; Hartley, S. y Walker, O. [1985]. «The determinants of salesperson performance: a meta-analysis». Journal of Marketing Research, 22: 103-108.

Churchill, G.A.; Ford, N. y Walker, O. [1979]. «Personal characteristics of salespeople and the attractiveness of alternative rewards». Journal of Business Research, 7: 25-50.

— [1997]. Salesforce management (5.ª Edición). McGraw-Hill.

Claver, E.; Gascó, J. y Llopis, J. [2000]. Los recursos humanos en la empresa: un enfoque directivo (2.ª edición). Editorial Civitas. Madrid. España.

Cocanougher, B.A. y Ivancevich, J.M. [1978]. «BARS' performance rating for sales force personnel». Journal of Marketing, 42: 87-95.

Cooke, W.N. [1994]. «Employee participation programs, group based incentives, and company performance». Industrial and Labor Relations Review, 47: 594-610.

Corcoran, K.; Peterson, L.; Baitch, D. y Barret, M. [1995]. High performance sales organizations: creating competitive advantage in the global marketplace. Irwin. Chicago. EE.UU.

Coughlan, A. y Narasimhan, C. [1992]. «An empirical analysis of sales-force compensation plans». Journal of Business, 65: 93-121.

Coughlan, A. y Sen, S. [1986]. «Salesforce compensation: insights from management science». Informe 86-101. Marketing Science Institute.

— [1989]. «Salesforce compensation: theory and managerial implications». Marketing Science, 8: 324-342.

Cravens, D.; Ingram, T.; LaForge, R. y Young, C. [1993]. «Behavior-based and outcome-based salesforce control systems». Journal of Marketing, 57: 47-59.

Cravens, W.; Woodruff, R. y Stamper, J. [1972]. «An analytical approach for evaluating sales territory performance». Journal of Marketing, 36: 31-37.

Cron, W. y Levy, M. [1987]. «Sales management performance evaluations: a residual income perspective». Journal of Personal Selling & Sales Management, 7: 57-66.

Cronbach, L. [1951]. «Coefficient alpha and the internal structure of tests». Pshychometrika, 16: 297-334.

Dalrymple, D.J. y Cron, W.L. [1999]. Administración de ventas: conceptos y casos. Limusa-Wiley. México.

Darmon, R. [1998]. «The effects of some situational variables on sales force governance system characteristics». Journal of Personal Selling & Sales Management, 18: 17-30.

Dearden, J. y Lilien, G. [1990]. «On optimal salesforce compensation in the presence of production learning effects». International Journal of Research in Marketing, l7: 179-188.

DeCenzo, D.A. y Robbins, S.P. [2002]. Human resource management (7.ª edición). John Wiley & Sons. EE.UU.

Deckop, J.; Mangel, R. y Cirka, C. [1999]. «Getting more than you pay for: organizational citizenship behavior and pay-for-performance plans». Academy of Management Journal, 42: 420-428.

Delaney, J. y Huselid, M. [1996]. «The impact of human resource management practices on perceptions of organizational performance». Academy of Management Journal, 39: 949-969.

Delery, J. [1998]. «Issues of fit in strategic human resource management: implications for research». Human Resource Management Review, 8: 289-309.

Delery, J. y Doty, D. [1996]. «Modes of theorizing in strategic human resource management: tests of universalistic, contingency, and configurational performance predictions». Academy of Management Journal, 39: 802-835.

DelVecchio, S. [1998]. «The quality of salesperson-manager relationship: the effect of latitude, loyalty and competence». Journal of Personal Selling & Sales Management, 18: 31-47.

Díez de Castro, E.C. [1991]. Gestión de la fuerza de ventas. Deusto. Bilbao. España.

Dolan, S.; Shuler, R. y Valle, R. [1998]. La gestión de los recursos humanos. McGraw-Hill. España.

Dubinsky, A. y Barry, T. [1982]. «A survey of sales management practices». Industrial Marketing Management, 11: 133-141.

Dubinsky, A.; Howell, R.; Ingram, T. y Bellenger, D. [1986]. «Salesforce socialization». Journal of Marketing, 50: 192-207.

Ehrenberg, R. y Milkovich, G. [1987]. «Compensation and firm perfomance». En Kleiner, M. (ed.): Human resources and the performance of the firm, 87-123. Industrial relations research association. Madison. EE.UU.

Eisenhardt, K. [1985]. «Control: organizational and economic approaches». Management Science, 31: 134-149.

— [1988]. «Agency- and institutional-theory explanations: the case of retail sales compensation». Academy of Management Journal, 31: 488-511.

— [1989]. «Agency theory: an assessment and review». Academy of Management Review, 14: 57-74.

Fama, E. [1980]. «Agency problems and the theory of the firm». Journal of Political Economy, 88: 288-307.

Fama, E. y Jensen, M. [1983]. «Separation of ownership and control». Journal of Law and Economics, 26: 301-325.

Ford, N.; Walker, O.; y Churchill, G.A. [1985]. «Differences in the attractiveness of alternative rewards among industrial salesforce». Journal of Business Research, 13: 123-138.

Fuentelsaz, L.; Gómez, J; Martínez, E. y Polo, Y. [1999]. «Políticas de remuneración en el área de márketing: comportamiento vs. resultados». Comunicación presentada en el 1er Congreso Iberoamericano de Management.

Gaba, A. y Kalra, A. [1999]. «Risk behavior in response to quotas and contests». Marketing Science, 18: 417-434.

Gallego, J. [1987]. «La remuneración de vendedores como método de dirección y motivación». Alta Dirección, 136: 39-48.

Ganesan, S.; Weitz, B. y John, G. [1993]. «Hiring and promotion polices in sales force management: some antecedents and consequences». Journal of Personal Selling & Sales Management, 13: 15-26.

García Falcón, J.M. [1995]. Dirección estratégica: fundamentos. CIES. España.

George, D. y Mallery, P. [1995]. SPSS/PC+ step by step: A simple guide and reference. Wadsworth Publishing Company. Belmont. EE.UU.

George, J. y Weitz, B [1988]. «Explaining Variation in Sales Compensation Plans». Documento de trabajo de la University of Minnessota.

Gerhart, B. y Milkovich, G. [1990]. «Organizational differences in managerial compensation and financial performance». Academy of Management Journal, 33: 663-691.

Gerhart, B.; Milkovich, G. y Murray, B. [1992]. «Pay, performance and participation». En Lewin, D.; Mitchell, O. y Sherer, P. (eds.) Research frontiers in industrial relations and human resource management, 81-112. Industrial Relations Research Association. Madison. EE.UU.

Gerhart, B.; Minkoff, H.B. y Olsen, R.N. [1995). «Employee compensation: theory, practice and evidence». Documento de trabajo 95-04 del Center for Advanced Human Resource Studies.

Gerhart, B.; Trevor, C. y Graham, M. [1995). «New directions in compensation research: synergies, risk, and survival». Documento de trabajo 95-27 del Center for Advanced Human Resource Studies.

Ghosh, M. y John, G. [2000]. «Experimental evidence for agency models of salesforce compensation». Marketing Science, 19: 348-365.

Gómez-Mejía, L. y Balkin, D. [1989]. «Effectiveness of individual and aggregate compensation strategies». Industrial Relations, 28: 431-445.

— [1992]. Compensation, organizational strategy, and firm performance. South-Western Publishing. Cincinnati. EE.UU.

Gómez-Mejía, L. [1992]. «Structure and process of diversification, compensation strategy, and firm performance». Strategic Management Journal, 13: 381-397.

Gómez-Mejía, L. y Gutiérrez, I. [1996]. «La dirección de empresas como disciplina académica». Revista Europea de Economía y Dirección de Empresas, 5: 11-22.

Gómez-Mejía, L. y Saura, M. [1996]. «Los sistemas de remuneración basados en el desempeño para el caso de las empresas de alta tecnología». Revista Europea de Dirección y Economía de la Empresa, 5: 181-196.

Gómez-Mejía, L. y Welbourne, T. [1988]. «Compensation strategy: an overview and future steps». Human Resource Planning, 11: 173-189.

— [1991]. «Compensation strategies in a global context». Human Resource Planning, 14: 29-42.

Gómez-Mejía, L.; Balkin, D. y Cardy, R. [2001]. Gestión de recursos humanos (3.ª edición). Prentice-Hall. Madrid.

Grant, K. y Cravens, D. [1996]. «Examining sales force performance in organizations that use behavior-based sales management processes». Industrial Marketing Management, 25: 361-371.

— [1999]. «Examining the antecedents of sales organization effectiveness: an australian study». European Journal of Marketing, 33: 945-957.

Hair, J.; Anderson, R.; Tatham, R. y Black, W. [1999]. Análisis multivariante (5.ª edición). Prentice Hall. Madrid. España.

Harris, M. y Raviv, A. [1979]. «Optimal incentive contracts with imperfect information». Journal of Economic Theory, 20: 231-259.

Heide, J. y John, G. [1988]. «The role of dependence balancing in safeguarding transaction-specific assets in conventional channels». Journal of Marketing, 52: 20-35.

Holmstrom, B. [1979]. «Moral hazard and observability». Bell Journal of Economics, 10: 74-91.

Huselid, M. [1995]. «The impact of human resource management practices on turnover, productivity, and corporate financial performance». Academy of Management Journal, 38: 635-672.

Huselid, M. y Becker, B. [1995]. «High performance work systems and organizational performance». Ponencia presentada en la Annual Academy of Management Conference.

Huselid, M., Jackson, S. y Schuler, R. [1997]. «Technical and strategic human resource management effectiveness as determinants of firm performance». Academy of Management Journal, 40: 171-188.

Ichniowski, C.; Shaw, K. y Prennushi, G. [1994]. «The effects of human resource management practices on productivity». Documento de trabajo de la Columbia University Graduate School of Business.

— [1997]. «The effects of human resource management practices on productivity: a study of steel finishing lines». The American Economic Review, 87: 291-313.

Ingram, T. y Bellenger, D. [1983]. «Personal and organizational varaibles: their relative effect on reward valences of industrial salespeople». Journal of Marketing Research, 20: 198-205.

Ingram, T. y LaForge, R. [1992]. Sales management: analysis and decision making. The Dryden Press. EE.UU.

Jackson, D.; Keith, J. y Schlachter, J. [1983]. «Evaluation of selling performance: a study of current practices». Journal of Personal Selling & Sales Management, 3: 42-51.

Jackson, S. y Schuler, R. [1995]. «Understanding human resource management in the context of organizations and their environment». Annual Review of Psychology, 46: 237-264.

Jackson, S.; Schuler, R. y Rivero, J. [1989]. «Organizational characteristics as predictors of personnel practices». Personnel Psychology, 42: 727-786.

Jaworski, B. [1988]. «Toward a theory of marketing control: environmental context, control types and consequences». Journal of Marketing, 52: 23-39.

Jaworski, B. y Kohli, A. [1991]. «Supervisory feedback: alternative types and their impact on salespeople’s performance and satisfaction». Journal of Marketing Research, 28: 190-201.

Jaworski, B.; Stathakopoulos, V. y Krishnan, S. [1993]. «Control combinations in marketing: conceptual framework and empirical evidence». Journal of Marketing, 57: 57-69.

Jenkins, G.D.; Mitra, A.; Gupta, N. y Shaw, J.D. [1998]. «Are financial incentives related to performance? A meta-analytic review of empirical research. Journal of Applied Psychology, 83: 777-787.

Jensen, M. [1983]. «Organization theory and methodology». Accounting Review, 56: 319-338.

Jensen, M. y Meckling, W. [1976]. «Theory of the firm: managerial behavior, agency costs and ownership structure». Journal of Financial Economics, 3: 305-360.

Jensen, M. y Murphy, K. [1990]. «Performance pay and top management incentives». Journal of Labor Economics, 4: 606-628.

John, G. y Weitz, B. [1988]. «Explaining variation in sales compensation plans: empirical evidence for the Basu et al. model». Documento de trabajo del College of Business Administration, University of Florida.

John, G. y Weitz, B. [1989]. «Salesforce compensation: an empirical investigation of factors related to use of salary versus incentive compensation». Journal of Marketing Research, 26: 1-14.

John, G., Weiss, A. y Weitz, B. [1987]. «An organizational coordination model of salesforce compensation plans: theoretical analysis and empirical tests». Journal of Law, Economics and Organisation, 3: 373-395.

Joseph, K. [2001]. «On the optimality of delegating pricing authority to the sales force». Journal of Marketing, 65: 62-70.

Joseph, K. y Kalwani, M. [1995]. «The impact of environmental uncertainty on the design of salesforce compensation plans». Marketing Letters, 6: 183-197.

— [1998]. «The role of bonus pay in salesforce compensation plans». Industrial Marketing Management, 27: 147-159.

Joseph, K. y Thevaranjan, A. [1998]. «Monitoring and incentives in sales organizations: an agency-theoretic perspective». Marketing Science, 17: 107-123.

Kalra, A. y Shi, M. [2001]. «Designing optimal sales contests: a theoretical perspective». Marketing Science, 20: 170-193.

Kerr, J. y Bettis, R.A. [1987]. «Boards of directors, top management compensation, and shareholder returns». Academy of Management Journal, 30: 645-664.

Khandwalla, P. [1972]. «The effect of different types of competition on the use of management controls». Journal of Accounting Research, 275-285.

Kim, J. [1984]. «Effect of behavior plus outcome goal setting and feedback on employee satisfaction and performance». Academy of Management Journal, 27: 139-149.

Kohli, A. [1989]. «Effects of supervisory behavior: the role of individual differences among salespeople». Journal of Marketing, 53: 40-50.

Kowtha, N.R. [1997]. «Skills, incentives, and control. An integration of agency and transaction cost approaches». Group and Organization Management, 22: 53-86.

Krafft, M. [1999]. «An empirical investigation of the antecedents of sales force control systems». Journal of Marketing, 63: 120-134.

Krafft, M.; Lal, R. y Albers, S. [1996]. «Relative explanatory power of agency theory and transaction cost analysis in german salesforces». Documento de trabajo 1.421 de la Graduate School of Business, Stanford University.

Lal, R. [1982]: A theory of salesforce compensation plans. Tesis Doctoral no publicada de la Graduate School of Industrial Administration, Carnegie-Mellon University.

— [1986]. «Delegating pricing responsibility to the salesforce». Marketing Science, 5: 159-168.

Lal, R. y Srinivasan, V. [1993]. «Compensation plans for single- and multi-product salesforces: an application of the Holmstrom-Milgrom model». Management Science, 39: 777-793.

Lal, R. y Staelin, R. [1986]. «Salesforce compensation plans in environments with asymmetric information». Marketing Science, 5: 179-198.

Lal, R.; Outland, D. y Staelin, R. [1990]. «Salesforce compensation plans: an empirical test of the agency theory framework». Documento de trabajo 1089 de la Graduate School of Business, Stanford University.

— [1994]. «Salesforce compensation plans: an individual level analysis». Marketing Letters, 5: 117-130.

Lawler III, E. [1986]. La retribución: su impacto en la eficacia empresarial. Hispano-Europea. Barcelona. España.

— [1990]. Strategic Pay. Aligning organizational strategies and pay systems. Jossey-Bass. San Francisco. EE.UU.

— [1994]. «From job-based to competency-based organizations». Journal of Organizational Behavior, 15: 3-15.

Lee, D. [1998]. «The moderating effect of salesperson reward orientation on the relative effectiveness of alternativa compensation plans». Journal of Business Research, 43: 65-77.

Legnick-Hall, C. y Lengnick-Hall, M. [1988]. «Strategic human resources management: a review of the literature and a proposed typology». Academy of Management Review, 13: 454-470.

Leonard, J. [1990]. «Executive pay and firm performance». Industrial and Labor Relations Review, 43: 13-29.

Lizasoain, L. y Joaristi, L. [1995]. SPSS para Windows. Paraninfo. Madrid. España.

MacCrimmon, K.R. y Wehrung, D.A. [1986]. Taking risks: the management of uncertainty. The Free Press. New York. EE.UU.

MacDuffie, J. [1995]. «Human resource bundles and manufacturing performance: organizational logic and flexible productionsystems in the world auto industry». Industrial and Labor Relations Review, 48: 197-221.

Mahoney, T.A. y Deckop, J.R. [1986]. «Evolution of concept and practice in personnel administration/ human resource management (PA/HRM)». Journal of Management, 12: 223-241.

Mantrala, M.; Krafft, M. y Weitz, B. [2000]. «An empirical examination of economic rationales for companies». Documento de trabajo 00-07, Discussion paper series in economics and management. German Economic Association of Business Administration - GEABA.

Mantrala, M. y Raman, K. [1990]. «Analysis of a sales force incentive plan for accurate sales forecasting and performance». International Journal of Research in Marketing, 7: 189-202.

Mantrala, M.; Sinha, P. y Zoltners, A. [1994]. «Structuring a multiproduct sales quota-bonus plan for a heterogeneous sales force: a practical model-based approach». Marketing Science, 13: 121-144.

Martínez, E.; Naranjo, I. y Polo, Y. [1997]. «Remuneración de la fuerza de ventas: un análisis empírico desde una perspectiva de agencia». Revista Española de Investigación de Marketing ESIC, 1: 73-92.

Martocchio, J.J. [1998]. Strategic compensation: A human resource management approach. Prentice Hall. New Jersey. EE.UU.

Masson, R.T. [1971]. «Executive motivations, earnings, and consequent equity performance». Journal of Political Economy, 79: 1.278-1.292.

McManus, S. y Russell, J. [1997]. «New directions for mentoring research: an examination of related constructs». Journal of Vocational Behavior, 51: 145-161.

McQuiston, D. [2001]. «A conceptual model for building and maintaining relationships between manufacturers' representatives and their principals». Industrial Marketing Management, 30: 165-181.

Meret, J.F. y Dervaux, B. [1988]. La remuneración de vendedores. Editorial Deusto. Bilbao. España.

Milgrom, P. y Roberts, J. [1993]. Economía, organización y gestión de la empresa. Ariel Economía. Barcelona. España.

Milkovich, G. [1988]. «A strategic perspective on compensation management». En Ferris, G. y Rowland, K. (eds.) Research in personnel and human resource management: 263-288. JAI Press. Greenwich. EE.UU.

Milkovich, G. y Broderick, R. [1991]. «Developing a compensation strategy». En Rock, M. y Berger, L. (eds.): The compensation handbook: 24-39. McGraw-Hill. EE.UU.

Milkovich, G. y Newman, J. [1996]. Compensation (5th edition). Irwin. Homewood. EE.UU.

Miller, K.D. y Bromiley, P. [1990). «Strategic risk and corporate performance: an analysis of alternative risk measures». Academy of Management Journal, 33: 756-779.

Mintzberg, H. [1979]. The structuring of organizations (A synthesis of the research). Prentice Hall, Englewood Cliffs. EE.UU.

Mishra, D.P.; Heide, J.B. y Cort, S.G. [1998]. «Information asymmetry and levels of agency relationships». Journal of Marketing Research, 35: 277-295.

Misra, S. [1999]. Salesforce compensation revisited: an analytical and empirical investigation. Tesis Doctoral de la State University of New York at Buffalo. UMI Dissertation Services.

Mitchell, D.; Lewin, D. y Lawler III, E. [1990]. «Alternative pay systems, firm performance, and productivity». En Blinder, A. (ed.) Paying for productivity: 15-94. The Brookings Institution. Washington. EE.UU.

Moncrief, W. [1986]. «Selling activity and sales position taxonomies for industrial salesforces». Journal of Marketing Research, 23: 261-270.

Moncrief, W.; Babakus, E.; Cravens, D. y Johnston, M. [2000]. «Examining gender differences in field sales organizations». Journal of business research, 49: 245-257.

Money, R. y Graham, J. [1999]. «Salesperson performance, pay and job satisfaction: test of a model using data collected in the United States and Japan». Journal of International Business Studies, 30: 149-172.

Montemayor, E. [1996]. «Congruence between pay policy and competitive strategy in high-performing firms». Journal of Management, 22: 889-908.

Moorthy, K. [1993]. «Theoretical modeling in marketing». Journal of Marketing, 57: 92-106.

Murphy, K.J. [1986]. «Incentives, learning and compensation: a theoretical and empirical investigation of managerial labour contracts». Rand Journal of Economics, 17: 59-76.

Nunnally, J. [1978]. Psychometric Theory (2nd ed.). McGraw-Hill, New York. EE.UU.

Oliver, R. y Anderson, E. [1994]. «An empirical test of the consecuences of behavior- and outcome-based sales control systems». Journal of Marketing, 58: 53-67.

— [1995]. «Behavior- and outcome-based sales control systems: evidence and consequences of pure-form and hybrid governance». Journal of Personal Selling and Sales Management, 25: 229-233.

Oliver, R. y Weitz, B. [1991]. «The effects of risk preference, uncertainty, and incentive compensation on salesperson motivation». Documento de trabajo 91-104 del Marketing Science Institute.

Osorio, M. [1997a]. «Modelos de remuneración variable: comisión por ventas». Capital Humano, 100: 78-79.

— [1997b]. «Modelos de remuneración variable: incentivos sobre objetivos individuales». Capital Humano, 103: 60-61.

— [1997c]. «Modelos de remuneración variable: incentivos sobre objetivos de empresa». Capital Humano, 106: 60-61.

Ouchi, W. [1979]. «A conceptual framework for the design of organizational control mechanisms». Management Science, 25: 833-847.

— [1980]. «Markets, burocracies and clans». Administrative Science Quarterly, 25: 129-141.

— [1981]. Theory Z: how American business can meet the Japanese challenge. Addison-Wesley. Reading. EE.UU.

Ouchi, W. y Maguire, M.A. [1975]. «Organizational control: two functions». Administrative Science Quarterly, 20: 559-569.

Outland, D. [1991]. A theory of the compensation plan to performance relationship: an information-based approach. Tesis Doctoral de la Duke University. UMI Dissertation Services.

Peck, C.A. [1982]. «Compensating field sales representatives». Informe 28 de The Conference Board.

Peck, S. [1994]. «Exploring the link between organizational strategy and the employment relationship». Journal of Management Studies, 31: 715-736.

Pfeffer, J. [1994]. «Competitive advantage through people». California Management Review, 36: 9-28.

— [1998]. «Six dangerous myths about pay». Harvard Business Review, 76: 109-111.

— [1998]. «Seven practices of successful organizations». California Management review, 40: 96-124.

Phillips, J.M. [1998]. «Effects of realistic job previews on multiple organizational outcomes: a meta-analysis». Academy of Management Journal, 41: 673-690.

Piercy, N.; Cravens, D. y Morgan, N. [1997]. «Sources of effectiveness in the business-to-business sales organization». Journal of Marketing Practice: Applied Marketing Science, 3: 43-69.

Piercy, N.; Cravens, D. y Morgan, N. [1998]. «Salesforce performance and behaviour-based management processes in business-to-business sales organizations». European Journal of Marketing, 32: 79-100.

— [1999]. «Relationships between sales management control, territory design, salesforce performance and sales organization effectiveness». British Journal of Management, 10: 95-111.

Plank, R. y Reid, D. [1994]. «The mediating role of sales behaviors: an alternative perspective of sales performance and effectiveness». Journal of Personal Selling & Sales Management, 14: 43-56.

Podsakoff, P.; Green, C. y McFillen, J. [1988]. «Obstacles to the effective use of reward systems». En Schuler, R.; Youngblood, S., y Huber, V.(eds.) Readings in Personnel and Human Resource Management (3.ª edición). West Publishing Co. EE.UU.

Puchol, L. [2001]. Dirección y gestión de recursos humanos (4.ª edición). Díaz de Santos. España.

Raghuram, S. [1994]. «Linking staffing and training practices with business strategy: a theoretical perspective». Human Resource Developtment Quarterly, 5: 237-251.

Raghuram, S. y Arvey, R. [1998]. «Business strategy links with staffing and training practices». Human Resource Planning, 17: 55-73.

Rajagopalan, N. [1997]. «Strategic orientations, incentive plan adoptions, and firm performance: evidence fom electric utility firms». Strategic Management Journal, 18: 761-785.

Rajagopalan, N. y Finkelstein, S. [1992]. «Effects of strategic orientation and environmental change on senior management reward systems». Strategic Management Journal, 13: 127-142.

Raju, J. y Srinivasan, V. [1996]. «Quota-based compensation plans for multiterritory heterogeneous salesforces». Management Science, 42: 1.454-1.462.

Rao, R. [1990]. «Compensating heterogeneous salesforces: some explicit solutions». Marketing Science, 9: 319-341.

Rindfleisch, A. y Heide, J.B. [1997]. «Transaction cost analysis: past, present, and future applications». Journal of Marketing, 61: 30-54.

Rock, M.L. [1991]. «Looking back on forty years of compensation programs». En Rock, M.L. y Berger, L.A. (eds.) The compensation handbook. McGraw-Hill. New York. EE.UU.

Román, S.; Ruíz, S. y Munuera, J. [2002]. «Efectos de la formación y de la intensidad competitiva sobre el rendimiento y la efectividad de la fuerza de ventas: un estudio empírico a nivel europeo». Revista Europea de Dirección y Economía de la Empresa, 11: 183-196.

Rousseau, D. y Greller, M. [1994]. «Human resource practices: administrative contract makers». Human Resource Management, 33: 385-401.

Russell, C. [1990). «Selecting top corporate leaders: an example of biographical information». Journal of Management, 16: 73-86.

Russell, C.; James, K. y Konovsky, M. [1993]. «Dispositional affectivity as a predictor of work attitudes and job performance». Journal of Organizational Behavior, 14: 595-606.

Ryans, A. y Weinberg, C. [1979]. «Territory sales response». Journal of Marketing Research, 16: 453-465.

Sánchez, G. y Aragón, A. [1999]. «La relación estrategia empresarial-estrategia retributiva y su efecto en los resultados». Comunicación presentada en el Congreso Internacional de la Iberoamerican Academy of Management.

Salas, V. [1987]. Economía de la empresa. Ariel. España.

Sanz, R. y Sabater, R. [2002]. «Enfoque universalista de recursos humanos. Estudio empírico de sus efectos sobre los resultados de la empresa». Revista Europea de Dirección y Economía de la Empresa, 11: 163-182.

Sharma, A. y Sarel, D. [1995]. «The impact of customer satisfaction based incentive systems on salespeople's customer service response: an empirical study». Journal of Personal Selling & Sales Management, 15: 17-29.

Shaw, J.; Gupta, N. y Delery, J. [2000]. «Empirical organizational-level examinations of agency and collaborative predictions of performance-contingent compensation». Strategic Management Journal, 21: 611-623.

Sitkin, S.B. y Pablo, A.L. [1992]. «Reconceptualizing the determinants of risk behavior». Academy of Management Review, 17: 9-38.

Sivasubramaniam, N. y Kroeck, K. [1995]. «The concept of "fit" in strategic human resource management». Comunicación presentada en la Academy of Management Conference.

Slater, S.F. y Olson, E.M. [2000]. «Strategy type and performance: the influence of sales force management». Strategic Management Journal, 21: 813-829.

Smyth, R. [1968]. «Financial incentives for salesmen». Harvard Business Review, 46: 109-117.

Stanton, W.J. y Buskirk, R.H. y Spiro, R.L. [1991]. Management of a sales force. Irwin. EE.UU.

Stathakopoulos, V. [1996]. «Sales force control: a synthesis of three theories». Journal of Personal Selling & Sales Management, 16: 1-12.

Steinbrink, J.P. [1978]. «How to pay your salesforce». Harvard Business Review, 56: 114-121.

Stroh, L.; Brett, J.; Baumann, J. y Reilly, A. [1996]. «Agency theory and variable pay compensation strategies». Academy of Management Journal, 39: 751-767.

Sujan, H. [1986]. «Smarter vs harder: an exploratory attributional analysis of salespeople’s motivation». Journal of Marketing Research, 23: 41-9.

Tremblay, M.; Cote, J. y Balkin, D. [1998]. «Explaining sales pay strategy using agency, transaction cost and resource dependence theories». Documento de trabajo 98-28 del Centre Interuniversitaire de Recherche en Analyse des Organisations.

Varela, J.A. [1991]. Los agentes de ventas. Ariel Economía. Barcelona. España.

— [1992]. «Efectividad y rendimiento de los agentes de ventas». ESIC Market, 76: 51-64.

Varela, J.A.; Calvo, A. y Azorín, A. [1997]. «El modelo de acción oculta y la retribución de los agentes de ventas». Comunicación presentada en el Congreso Nacional de AEDEM.

Venkatraman, N. [1989]. «The concept of fit in strategy research: toward a verbal and statistical correspondence». Academy of Management Review, 14: 423-444.

Visauta, B. [1998]. Análisis estadístico con SPSS para Windows. McGraw-Hill. Madrid. España.

Walker, O.; Churchill, G. y Ford, N. [1979]. «Where do we go from here: selected conceptual and empirical issues concerning the motivation and performance of the industrial salesforce». En Albaum, G. y Churchill, G. (eds.) Critical issues in sales management: state-of-the-art and future research needs. University of Oregon. Eugene. EE.UU.

Watson W. [1998a]. «Políticas y prácticas salariales: comisiones por ventas». Capital Humano, 109: 70-71.

— [1998b]. «Remuneración variable: los bonus». Capital Humano, 108: 66-67.

Weinberg, C. [1975]. «An optimal comission plan for salesmen's control over price». Management Science, 21: 937-943.

Weiss, A. y Anderson, E. [1992]. «Converting from independent to employee salesforces: the role of perceived switching costs». Journal of Marketing Research, 29: 101-115.

Weitz, B. y Bradford, K. [1999]. «Personal selling and sales management: a relationship marketing perspective». Journal of the Academy of Marketing Science, 27: 241-254.

Weitz, B.; Sujan, H. y Sujan, M. [1986]. «Knowledge, motivation, and adaptive behavior: a framework for improving selling effectiveness». Journal of Marketing, 50: 174-191.

Welbourne, T. [1996]. «Control orientation and firm performance: test of an agency theory interpretation of strategic human resource management». Documento de trabajo 96/05 del Center for advanced human resource studies. Cornell University.

Welbourne, T.; Balkin, D. y Gómez-Mejía, L. [1995]. «Gainsharing and mutual monitoring». Academy of Management Journal, 38: 689-724.

Williamson, O.E. [1975]. Markets and hierarchies: analysis and antitrust implications. Free Press. New York. EE.UU.

— [1981]. «The economics of organization: the transaction cost approach». American Journal of Sociology, 87: 548-577.

— [1985]. The economic institutions of capitalism. Free Press. New York. EE.UU.

— [1988] «The logic of economic organization». Journal of Law, Economics, and Organization, 4: 65-94.

Wright, P.M. y Boswell, W. [2002]. «Desagregating HRM: a review and synthesis of micro and macro human resource management research». Journal of Management, 28: 247-276.

Wright, P.M. y McMahan, G.C. [1992]. «Theoretical perspectives for strategic human resource management». Journal of Management, 18: 295-320.

Wright, P.M.; McMahan, G.C. y McWilliams, A. [1994]. «Human resources as a sustained competitive advantage: a resource based perspective». International Journal of Human Resource Management, 5: 302-326.

Wright, P.M. y Snell, S.A. [1991]. «Toward an integrated view of strategic human resource management». Human Resource Management, 1: 203-225.

— [1998]. «Toward a unifying framework for exploring fit and flexibility in strategic human resource management». Academy of Management Review, 23: 756-772.

Descargas

Publicado

07-05-2005

Cómo citar

Verano Tacoronte, D., Melián González, S., & García Falcón, J. M. (2005). La importancia del ajuste entre el sistema de incentivos retributivo y el entorno de la empresa para el éxito de la organización: una aplicación a la fuerza de ventas. Revista De Trabajo Y Seguridad Social. CEF, (266), 135–218. https://doi.org/10.51302/rtss.2005.8925