INCENTIVES, MOTIVATION, AND PERFORMANCE OF EMPLOYEES

A CASE STUDY IN A GARMENT MANUFACTURING FIRM

Authors

DOI:

https://doi.org/10.51320/rmc.v26i3.1732

Keywords:

Motivation, Rewards, Incentives

Abstract

The purpose of our study was to evaluate the effect of incentive provision on the performance of employees from the operational sector of a garment manufacturing firm. Therefore, we conducted a case study with a mixed-method approach, involving structured questionnaires applied to employees, in which we obtained 29 answers, interviews with two managers, and statistical analysis of performance data provided by the firm, covering a period of 213 days, between March 2022 and October 2023. Results show that incentives have a positive and immediate impact on performance, especially in the short term. Peaks in productivity were observed on days when incentives were provided, as well as on the days leading up to the incentive distribution. However, this effect tends to gradually diminish in the subsequent days. Panel data analysis revealed that the positive effect is partially significant and only for the day before the incentives are distributed. Factors such as clarity in goal setting and a healthy work environment were highlighted as essential for maximizing the positive effects of incentives. The study emphasizes the importance of management strategies based on reward systems aligned with organizational objectives, contributing to more effective people management practices. Furthermore, the research provides data for the formulation of organizational policies that promote greater engagement and productivity in industrial settings.

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Author Biography

Ricardo Suave, Universidade Estadual do Paraná (UNESPAR)

Professor no curso de Ciências Contábeis - UNESPAR

Doutor em Controladoria e Contabilidade - USP

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Published

2025-12-26

How to Cite

Abreu, E. M., Almeida, M. R. de, & Suave, R. (2025). INCENTIVES, MOTIVATION, AND PERFORMANCE OF EMPLOYEES: A CASE STUDY IN A GARMENT MANUFACTURING FIRM. Revista Mineira De Contabilidade, 26(3), 94–109. https://doi.org/10.51320/rmc.v26i3.1732

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