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The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs
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Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B. – American Journal of Business Education, 2012
Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…
Descriptors: Merit Pay, Accounting, Compensation (Remuneration), College Faculty