The Impact of Merit Pay on Teaching and Research Outcomes of Accounting ProgramsReport as inadecuate




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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.

Descriptors: Merit Pay, Accounting, Compensation (Remuneration), College Faculty, Teacher Salaries, Instructional Effectiveness, Program Effectiveness, Program Evaluation, School Surveys, Productivity, Hypothesis Testing, Statistical Significance, Scores, Achievement Rating, College Freshmen, Licensing Examinations (Professions), Regression (Statistics)

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Author: Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

Source: https://eric.ed.gov/?q=a&ft=on&ff1=dtySince_1992&pg=154&id=EJ1056211



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