Social management control and three-dimensional involvement of employees of Guinean SMEs: the influence of remuneration practices

Authors

  • Mètogbéwè Franciscain E AGBAZA Faculty of Economics and Management General Lansana Conté University, Sonfonia, Conakry, Guinea
  • Rosalie Lydie NGONO University of Douala/ ESSEC, Cameroon
  • Idrissa Faren SIDIBE Institut Supérieur de Commerce et d'Administration des Entreprises de Guinée, Conakry
  • Siba Kolin KOIVOGUI Faculty of Economics and Management General Lansana Conté University, Sonfonia, Conakry, Guinea

Abstract

The analysis of the success of organizations shows that the methods of management and recognition of people, command or management constitute determining factors. It is in this context that remuneration finds its main challenges and issues. Those of establishing a renewed implicit contract between the organization and its employees, based on the skills market and on individual or collective efficiency. Empirical studies that have focused on explaining the relationship between HRM practices and involvement remain limited and it is important to understand how these practices influence employee involvement with the organization. This research focuses on the influence of compensation practices on the organizational involvement of employees of Guinean SMEs. Its objective is to explore and examine the causal relationship between compensation practices and organizational involvement. To better understand this study, we opted for a mixed methodology. To obtain qualitative information on the characterization of remuneration systems, we interviewed 9 managers from 3 manufacturing companies. To help us interpret the interview data, we focused on conceptual content analysis, in particular, lexical analysis. These interviews highlighted the different attitudes and behaviors adopted regarding remuneration practices. Through a questionnaire, we collected quantitative data over a period ranging from 2024 to 2025 from a sample of 244 employees of Guinean SMEs. Logistic regression shows, on the one hand, that the better the simple remuneration (RES) strategies, the more likely it is that employees are emotionally involved in their company and that incentive remuneration (REI) contributes to the probability of predicting the organizational involvement calculated among employees in Guinean SME. On the other hand, the better the incentive compensation (REI), the more likely it is that employees will be normatively involved in their company.

Keywords: Social management control, compensation practices, organizational involvement, employee, SME.

JEL Classification: M52

Paper type: Empirical research

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Published

2025-04-02

How to Cite

E AGBAZA, M. F., NGONO, R. L., SIDIBE, I. F., & KOIVOGUI, S. K. (2025). Social management control and three-dimensional involvement of employees of Guinean SMEs: the influence of remuneration practices. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(4), 1–19. Retrieved from https://www.ijafame.org/index.php/ijafame/article/view/2004

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