Remuneration has always been the central element of the relationship between the firm and the employee. Employee benefits find their place among the several forms of remuneration and, although they had been dealt since 1990s by many economics, they are now playing a very important role. Employee benefits are actually considered effective to align the firms objectives with the employees needs, increasing his or her sense of belonging and engagement, leading to an increase of the performance. This thesis is aimed at analysing, thanks to the support of economic literature, the actual consequences of different types of remuneration offered by firms, both in terms of motivation, performance and satisfaction of employees and in terms of the achievement of firms objectives. Especially the so called cafeteria plans will be deeply analyzed, since they stand out for the flexibility provided to workers in the choice of the benefits that are more suitable for their needs and for their strategic approach, both considered their key elements. Furthermore, with the support of some empirical researches which have been recently conducted especially at European level, the document presents the detailed rules through which supplementary reward systems, alternative with respect to the traditional ones, are implemented in the different Member States of European Union and how these systems are perceived by both employees and employers.
Da sempre la remunerazione è lelemento centrale del rapporto tra azienda e lavoratore. Tra le varie forme di remunerazione trovano spazio i benefit che, seppur trattati sin dallinizio degli anni 1990 da molti economisti, sembrano oggi ricoprire un ruolo molto importante. Vengono, infatti, considerati efficaci nellallineare gli obiettivi dellazienda con i bisogni avvertiti dal lavoratore, accrescendo in questultimo il senso di appartenenza e coinvolgimento che lo spingono a migliorare la propria performance. Questa tesi si pone lobiettivo di analizzare, grazie al supporto della letteratura, le reali conseguenze dei diversi tipi di remunerazione offerti dalle aziende sia in termini di motivazione, performance e soddisfazione del lavoratore, che in termini di raggiungimento degli obiettivi aziendali. Verranno analizzati specialmente i cosiddetti cafeteria plans in quanto si contraddistinguono per la libertà concessa ai lavoratori di scegliere i benefits che più rispondono alle loro necessità e per il loro approccio strategico, entrambi considerati aspetti chiave. Inoltre, grazie al supporto di ricerche empiriche recentemente condotte soprattutto a livello europeo, il documento presenta le modalità attraverso le quali forme di remunerazione alternative a quella tradizionale, vengono implementate nei diversi Stati membri dellUnione Europea e come le stesse vengono percepite da entrambi i lavoratori e le aziende.
THE EFFECTS OF SUPPLEMENTARY REWARD SYSTEMS ON THE RELATIONSHIP BETWEEN EMPLOYER AND EMPLOYEE
UGUCCIONI, LAURA
2018/2019
Abstract
Remuneration has always been the central element of the relationship between the firm and the employee. Employee benefits find their place among the several forms of remuneration and, although they had been dealt since 1990s by many economics, they are now playing a very important role. Employee benefits are actually considered effective to align the firms objectives with the employees needs, increasing his or her sense of belonging and engagement, leading to an increase of the performance. This thesis is aimed at analysing, thanks to the support of economic literature, the actual consequences of different types of remuneration offered by firms, both in terms of motivation, performance and satisfaction of employees and in terms of the achievement of firms objectives. Especially the so called cafeteria plans will be deeply analyzed, since they stand out for the flexibility provided to workers in the choice of the benefits that are more suitable for their needs and for their strategic approach, both considered their key elements. Furthermore, with the support of some empirical researches which have been recently conducted especially at European level, the document presents the detailed rules through which supplementary reward systems, alternative with respect to the traditional ones, are implemented in the different Member States of European Union and how these systems are perceived by both employees and employers.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12075/7288