Personal controlling and business analytics
Personal controlling and business analytics

Summary/Abstract: Purpose – it is possible to identify unethical behaviour of supervisors and employees using big data methods. Aims – The primary aim of this paper is to show how the framework of an existing variable remuneration systemdetermines how employees are assessed.The two secondary aims are 1) to show that one number (=final evaluation) from a small sample of 104 evaluations of objective agreements is enough to achieve this result with a security of more than 99%; and 2) to show how supervisors tend to push employees (mostly upwards) to a scheduled bonus level. Design/Methodology/Approach – methods used include hypothesis testing and a grouping of results. Semi-structured interviews with team leaders were conducted to cross-check the results. All data was taken froma German service sector company.This company employs more than 6,000 people and is the market leader in some aspects of its business. Findings –The most important finding is that the fulfilment of objective agreements dependsmostly on the structure of the framework and only partly on the success of the employee. Limitations of the study – in future research, using a bigger sample size and deeper methods would allow for ‘pushing’ to be analysed more systematically, for example, to see if the employees are also systematically pushed to a lower bonus level. Practical implications – The resulting suggestion for the company is to completely change their current objective-agreement-related bonus system. ideas on how to improve existing bonus systems are also given. Originality/value – This paper is relevant for all companies that link their bonus payments on individual agreements between the company and the employee.

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