The Impact Of Merit Pay On Teaching And Research Outcomes Of Accounting Programs

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David H. Lindsay
Annhenrie Campbell
Kim B. Tan


Teacherís Merit Pay, Merit Pay & Teaching Effectiveness, Merit Pay & Research Productivity


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 schools research outcomes. However, no association was found between the presence of a merit program at a school and the schools teaching outcomes.


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