326 KB0 KB200620262024Berber, NemanjaZolak Poljašević, Brankaštevilka:1letnik:70str. 13-23ISSN:0547-3101DOI:10.2478/ngoe-2024-0002COBISSID:237552899URN:URN:NBN:SI:doc-JSKCX4GAenDruštvo ekonomistov MariborEkonomski center MariborEkonomsko-poslovna fakultetaNaše gospodarstvoBosna in Hercegovinacompensationscountry contextincentivesmanagersnadomestilanagradeplačeprofessionalsSlovenijaspodbudeSrbijastrokovnjakivodstveni delavciFrom theory to practice| incentives for managers and professionals|Although, in theory, a considerable amount of literature emphasizes the significance of employee incentive pay, there is not much empirical research indicating their dispersion in practice. The primary purpose of this study is to explore the level of implementation of various incentives in three countries: Slovenia, Serbia, Bosnia and Herzegovina. The research was conducted on a sample of 321 companies. Data for this study were extracted from the CRANET dataset. The latest data collection cycle was conducted in 2021-2022. In addition to descriptive statistics, the Pearson Chi-Square Test and Cramer's V test were used to test hypotheses. The research results indicate a statistically significant difference in using most observed compensation elements among the observed countries. The study contributes to compensation management literature by presenting empirical data regarding the degree of implementation of various compensation instruments in three observed countriesČeprav je v teoriji precej literature, ki poudarja pomen spodbudnih plačil zaposlenih, ni veliko empiričnih raziskav, ki bi pokazale njihovo razpršenost v praksi. Osnovni namen te študije je raziskati raven izvajanja različnih spodbud v treh državah: Sloveniji, Srbiji ter Bosni in Hercegovini. Raziskava je bila izvedena na vzorcu 321 podjetij. Podatki za to študijo so bili pridobljeni iz podatkovne zbirke CRANET. Zadnji cikel zbiranja podatkov je bil izveden v letih 2021-2022. Poleg opisne statistike sta bila za preverjanje hipotez uporabljena Pearsonov test Chi-Square in Cramerjev test V. Rezultati raziskave kažejo na statistično pomembno razliko v uporabi večine opazovanih elementov nadomestil med opazovanimi državami. Študija prispeva k literaturi o upravljanju nadomestil, saj predstavlja empirične podatke o stopnji izvajanja različnih instrumentov nadomestil v treh opazovanih državahTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaUniverza v Mariboru, Ekonomsko-poslovna fakulteta