Publications

April 1987
Article

The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation

By: Paul M. Healy, Sok-Hyon Kang and Krishna G. Palepu

Keywords: Accounting; Change; Compensation and Benefits

March 1987 (Revised October 1993)
Case

Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program

By: W. Earl Sasser

In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details

Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston

March 1987 (Revised July 1996)
Case

Kansas City Zephyrs Baseball Club, Inc.

By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy

Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details

Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas

March–April 1987
Article

The Attack on Pay

By: R. M. Kanter

Keywords: Compensation and Benefits

January 1987
Article

From Status to Contribution: Organizational Implications of the Changing Basis for Pay

By: R. M. Kanter

Keywords: Compensation and Benefits; Change

summer 1986
Article

Salesforce Compensation Plans in Environments with Asymmetric Information

By: R. Lal and Richard Staelin

Keywords: Employees; Sales; Compensation and Benefits; Information

1986
Chapter

Investing in the Defense Workforce: The Debt and Structure of Military Pensions

By: Dutch Leonard

Keywords: Human Capital; Compensation and Benefits; Borrowing and Debt; Sovereign Finance; National Security

1986
Chapter

Promise Them Anything: The Incentive Structures of Local Public Pension Plans

By: Dutch Leonard

Keywords: Compensation and Benefits; Public Sector; Government and Politics; Local Range; Motivation and Incentives

01 Dec 1985
Conference Presentation

Risk Sharing and Corporate Pension Policy

By: André Perold and Jay O. Light

Keywords: Compensation and Benefits; Risk Management

1985
Chapter

The Federal Civil Service Retirement System

By: Dutch Leonard

Keywords: Compensation and Benefits; Retirement; Government and Politics; Public Sector

1985
Chapter

Implicit Labor Contracts Viewed as Options: A Discussion of 'Insurance Aspects of Pensions'

By: Robert C. Merton

Keywords: Compensation and Benefits; Decision Choices and Conditions; Contracts; Labor and Management Relations; Insurance

April 1985
Article

The Effect of Bonus Schemes on Accounting Decisions

By: Paul M. Healy

Keywords: Compensation and Benefits; Accounting; Decision Making

1985
Chapter

The Riskiness of Private Pensions

By: Jerry R. Green

Keywords: Retirement; Compensation and Benefits; Employee Relationship Management; Risk and Uncertainty

Read Now

February 1984
Case

Megalith, Inc. -- Hay Associates (C)

By: D. Quinn Mills, George W. Baird and George W. Baird

Provides a glossary of executive compensation terms. Rewritten by G.W. Baird, company partner. View Details

Keywords: Executive Compensation; Compensation and Benefits; Employment Industry

1983
Chapter

On Consumption-Indexed Public Pension Plans

By: Robert C. Merton

Keywords: Compensation and Benefits; Public Sector

1983
Chapter

On the Role of Social Security as a Means for Efficient Risk-Bearing in an Economy Where Human Capital is Not Tradeable

By: Robert C. Merton

Keywords: Risk Management; Human Capital; Compensation and Benefits

December 1982 (Revised December 1984)
Case

Hi-Tech Corp.

By: Fred K. Foulkes and William E. Fruhan Jr.

Hi-Tech examines the financial implications of a reduction in the work force via a voluntary severance program which offers up to two and a half times annual pay if an employee voluntarily terminates employment. View Details

Keywords: Job Cuts and Outsourcing; Financial Management; Retirement; Employees; Compensation and Benefits; Corporate Finance; Technology Industry; Europe

October 1981
Background Note

Note on Rewards Systems

By: Michael Beer

Looks at rewards in general, and pay in particular, and studies the conditions that may enhance or detract from employee satisfaction and organizational effectiveness. View Details

Keywords: Compensation and Benefits; Wages; Organizations; Performance Effectiveness; Motivation and Incentives; Satisfaction

January 1976 (Revised June 1984)
Case

Megalith, Inc. -- Hay Associates (A)

By: John P. Kotter

In 1969, Megalith centralized its financial and control functions. John Boyd, senior vice president for finance, hired four brilliant young managers to "bring the group out of the stone age." By 1975, this management team had created a near-perfect finance office of... View Details

Keywords: Management Teams; Compensation and Benefits; Motivation and Incentives; Problems and Challenges