International Accounting
 

The statutory framework for employee bonus issues lacks improvement

Vol. 21, Iss. 12, DECEMBER 2018

Received: 12 November 2018

Received in revised form: 14 November 2018

Accepted: 14 November 2018

Available online: 14 December 2018

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 1373–1382

https://doi.org/10.24891/ia.21.12.1373

Get'man V.G. Financial University under Government of Russian Federation, Moscow, Russian Federation
getmanvg1941@gmail.com

ORCID id: not available

Subject This article considers and discusses the content and interpretation of wage types at the enterprise, their systems and forms, stimulating allowances, presented in federal and local legislative and regulatory acts.
Objectives The article aims to identify areas of concern in the regulatory framework on the employee bonus issues and propose ways to address and improve them.
Methods For the study, I used the methods of comparative analysis, systematization, induction and deduction.
Results Critically assessing the current legislative provisions in the field of employee bonuses, the article justifies the need to adopt a federal law on the participation of employees of economic entities in the profits they create. The article presents certain recommendations to revise the procedure for establishing additional incentives for public-sector employees. It proposes to amend the system of remuneration and incentives of deputies at all levels.
Relevance The results of the study can be applied in the theory and practice of accounting and reporting of commercial and non-commercial organizations.

Keywords: salary, wage, incentive award, commercial incentive, remuneration scheme

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