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ERIC Number: EJ1056211
Record Type: Journal
Publication Date: 2012
Pages: 8
Abstractor: As Provided
ISSN: ISSN-1942-2504
The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs
Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.
American Journal of Business Education, v5 n3 p331-338 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 the presence of a merit plan at a school and the quality of the school's research outcomes. However, no association was found between the presence of a merit program at a school and the school's teaching outcomes.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A