Die Diskussion um die Vergütung des Spitzenmanagements in Deutschland – eine exemplarisch-qualitative Perspektive zur Exploration ihres Charakters

Splitt Franziska (), Sträter Katharina Friederike () and Weiser Christoph ()
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Splitt Franziska: Martin-Luther-Universität Halle-Wittenberg Lehrstuhl für Internes Rechnungswesen und Controlling Große Steinstraße 73 06108 Halle (Saale) Deutschland
Sträter Katharina Friederike: Martin-Luther-Universität Halle-Wittenberg Lehrstuhl für Internes Rechnungswesen und Controlling Große Steinstraße 73 06108 Halle (Saale) Deutschland
Weiser Christoph: Martin-Luther-Universität Halle-Wittenberg Lehrstuhl für Internes Rechnungswesen und Controlling Große Steinstraße 73 06108 Halle (Saale) Deutschland

Zeitschrift für Wirtschaftspolitik, 2023, vol. 72, issue 1, 58-83

Abstract: Top management compensation is a frequent topic of public debate in Germany. Although this debate often suggests that the level of compensation is socially relevant, research regarding the perspective of ‘society’ on top management compensation is scarce. However, to gain a deeper understanding of the nature and character of the debate, it seems to be important to analyze the patterns of justification with which high compensations are (not) rejected. Using the qualitative GABEK® method and based on online comment threads, this paper exemplarily analyzes both opinions and attitudes of citizens towards very high compensations and the underlying patterns of justification. The results point to the fact that the performance principle is central to thinking. However, due to the indeterminacy of the performance concept, this is dysfunctional regarding the constructiveness of the debate. In addition, the analyses reveal that top pay triggers broad debates that go beyond the discussion of individual top-level compensations.

Keywords: Managementvergütung; Qualitative Methoden; GABEK®; Online-Kommentar-Threads (search for similar items in EconPapers)
JEL-codes: G35 G38 J30 M12 (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1515/zfwp-2023-2003

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