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Compensation and benefits review最新文献

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Exploring Pay Transparency and Communication: An Introduction to the First of Two Special Issues on the Topic of Pay Transparency 探讨薪酬透明度与沟通:介绍薪酬透明度专题的两个专题之一
Compensation and benefits review Pub Date : 2023-10-26 DOI: 10.1177/08863687231210625
Tae-Youn Park, Phil Bryant
{"title":"Exploring Pay Transparency and Communication: An Introduction to the First of Two Special Issues on the Topic of Pay Transparency","authors":"Tae-Youn Park, Phil Bryant","doi":"10.1177/08863687231210625","DOIUrl":"https://doi.org/10.1177/08863687231210625","url":null,"abstract":"","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134909997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Linking Three Different Incentive Methods to Specific, Challenging Goals 将三种不同的激励方法与特定的、具有挑战性的目标联系起来的影响
Compensation and benefits review Pub Date : 2023-10-19 DOI: 10.1177/08863687231204711
Steven W. Whiting, Robert K. Christensen, Gary P. Latham, Paresh Mishra
{"title":"The Impact of Linking Three Different Incentive Methods to Specific, Challenging Goals","authors":"Steven W. Whiting, Robert K. Christensen, Gary P. Latham, Paresh Mishra","doi":"10.1177/08863687231204711","DOIUrl":"https://doi.org/10.1177/08863687231204711","url":null,"abstract":"Despite a great deal of research investigating incentives and goal setting more broadly, little is known about the linking of goals and goal attainment to different monetary incentive structures, or the manner in which such structural choices impact various job attitudes and job performance. Consequently, a quasi-field experiment, a laboratory experiment, and an on-line survey experiment examined the effects of three monetary incentive systems on task performance (exps. 1, 3), counterproductive behavior (exper. 2), and perceptions of fairness (exps. 1, 3). Additionally, the mediating effect of prolonged effort/persistence (exp. 3) was tested. The results revealed that an all-or-nothing distal goal method of linking a monetary incentive to a goal under-performs the multiple proximal goals and linear piece-rate methods with regard to task performance, counterproductive behavior, and perceptions of fairness. The results of the third experiment revealed that persistence and perceptions of fairness mediate the monetary incentive-task goal performance relationship.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Variable Pay Transparency in Organizations: When are Organizations More Likely to Open Up About Pay? 组织中的可变薪酬透明度:组织何时更有可能公开薪酬?
Compensation and benefits review Pub Date : 2023-09-23 DOI: 10.1177/08863687231200802
Alexandra Arnold, Anna Sender, Ingrid Fulmer, David Allen
{"title":"Variable Pay Transparency in Organizations: When are Organizations More Likely to Open Up About Pay?","authors":"Alexandra Arnold, Anna Sender, Ingrid Fulmer, David Allen","doi":"10.1177/08863687231200802","DOIUrl":"https://doi.org/10.1177/08863687231200802","url":null,"abstract":"Due to external pressures organizations are confronted with the need to increase pay transparency and communication. However, there is limited research that has looked at when organizations are more likely to open up about pay. This study explores whether organizations report different levels of pay transparency depending on the characteristics of their variable pay systems. Using data from HR professionals at 400 organizations collected in a multi-country study, we investigated how proportion of variable pay, existence of group-level variable pay and use of objective and absolute performance criteria are associated with procedural variable pay transparency (i.e., transparency about how pay is determined), distributive variable pay transparency (i.e., transparency about actual pay levels) and variable pay communication restriction (i.e., discouraging employees from discussing pay among themselves). Overall, our results point to both external factors (i.e., country) and internal factors (i.e., variable pay system characteristics) that are associated with variable pay transparency.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135967038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pay Transparency and Pay Communication 薪酬透明度和薪酬沟通
Compensation and benefits review Pub Date : 2023-09-13 DOI: 10.1177/08863687231200082
Lori Schumann
{"title":"Pay Transparency and Pay Communication","authors":"Lori Schumann","doi":"10.1177/08863687231200082","DOIUrl":"https://doi.org/10.1177/08863687231200082","url":null,"abstract":"A culture of well-communicated pay transparency drives better workforce outcomes and will enable the organization to achieve and sustain a competitive advantage over its competitors. This white paper discusses how organizations can prepare for the legal requirements related to The Pay Transparency Act, as well as ways to properly communicate pay in a transparent manner with employees.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135734009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Access to Employer Benefits and Financial Insecurity Among Frontline Healthcare Workers 一线医护人员获得雇主福利和财务不安全感
Compensation and benefits review Pub Date : 2023-07-30 DOI: 10.1177/08863687231189408
M. Despard, Haotian Zheng, Sophia Fox-Dichter
{"title":"Access to Employer Benefits and Financial Insecurity Among Frontline Healthcare Workers","authors":"M. Despard, Haotian Zheng, Sophia Fox-Dichter","doi":"10.1177/08863687231189408","DOIUrl":"https://doi.org/10.1177/08863687231189408","url":null,"abstract":"Concern is growing about financial stress among U.S. workers, many of whom experience financial insecurity (FIS) as they struggle to make ends meet, manage debt, and save. Benefits comprise almost a third of total compensation and affects hiring and retention, which is important with respect to the shortage of frontline healthcare workers (FHWs). We present results from a survey of 2321 FHWs, finding that FHWs without college degrees and working in home health and private duty settings have lower access to benefits and greater FIS compared to those with college degrees and who work in facility-based settings. Among all FHWs, access to benefits has a strong association with FIS, even while controlling for income. Our findings suggest that employers consider improving benefits to help address FIS and within healthcare, address issues of compensation equity based on educational attainment. Still, addressing worker FIS may take strengthening the public social safety net.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"74 5 1","pages":"123 - 141"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87811864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Compassionate Capitalism: Understanding the Juxtaposition of Personal Gain and Concern for Others 富有同情心的资本主义:理解个人利益和关心他人的并列
Compensation and benefits review Pub Date : 2023-07-26 DOI: 10.1177/08863687231188250
Kelly O. Finnell, Molly E. Coyne
{"title":"Compassionate Capitalism: Understanding the Juxtaposition of Personal Gain and Concern for Others","authors":"Kelly O. Finnell, Molly E. Coyne","doi":"10.1177/08863687231188250","DOIUrl":"https://doi.org/10.1177/08863687231188250","url":null,"abstract":"This article explores the concept of Compassionate Capitalism, which involves creating sustainable business models benefiting society and employees. Through Compassionate Capitalism, business owners can build trust with their customers and stakeholders, and in turn, enhance their long-term profitability through the Employee Stock Ownership Plan (ESOP) structure. The article also discusses the historical perspectives on Capitalism and articulates how Capitalism can coexist with compassion. It highlights the ESOP as a present-day example of Compassionate Capitalism, where employees are given a financial stake in the company for which they are employed. ESOPs redistribute ownership to the workforce and create a unique form of Capitalism that continues a successful company’s tradition. The ESOP benefits the younger members of a company, enhances retirement security, and creates a sense of ownership among employees. The article explains how employee ownership can align the interests of workers with those of management, creating a more collaborative, equitable workplace, contributing to greater overall economic growth. This article includes a case study examining a defense contractor's decision to become an employee-owned company through an ESOP transaction in 2010. The ESOP consulting firm, Executive Financial Services (EFS), provided a feasibility analysis and implementation for the transaction. Over the next decade, the company grew rapidly and eventually sold for $1.6 billion in 2020, creating hundreds of millionaires among the ESOP participants. This decision exemplifies the Compassionate Capitalism model, where the owners chose to honor and support the employees who helped build the company, creating generational wealth opportunities for myriad families. The decision to become an employee-owned company through an ESOP transaction shows that Capitalism and compassion can be compatible.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"94 1","pages":"142 - 147"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91307775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Best Practices for Reasonableness of Compensation Analysis in Taxation Disputes 税务纠纷中补偿分析合理性的最佳实践
Compensation and benefits review Pub Date : 2023-06-09 DOI: 10.1177/08863687231181303
R. Reilly
{"title":"Best Practices for Reasonableness of Compensation Analysis in Taxation Disputes","authors":"R. Reilly","doi":"10.1177/08863687231181303","DOIUrl":"https://doi.org/10.1177/08863687231181303","url":null,"abstract":"The U.S. Tax Court case Clary Hood, Inc v. Commissioner involves a closely held C corporation’s dispute regarding the reasonableness of executive/shareholder compensation tax deductions. There was no dispute in this litigation that CHI was an extremely successful specialty construction company during the tax years at issue. And, there was no dispute in this litigation that Clary Hood, the company CEO and (with his wife) shareholder, was largely responsible for the construction company’s success during the tax years at issue. The disputed issue in the litigation was whether the bonuses paid to Hood in 2015 and 2016 exceed a reasonable amount of executive compensation for the services Hood actually performed for the company. In its memorandum decision, the Tax Court provided a fulsome discussion of the methodology and analysis it applied in addressing this reasonableness of executive/shareholder compensation issue. This judicial discussion provides meaningful practical guidance.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"91 1","pages":"148 - 169"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77637767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Multiemployer Pensions and the American Rescue Plan Act of 2021: A Progress Report 多雇主养老金和2021年美国救助计划法案:进展报告
Compensation and benefits review Pub Date : 2023-04-11 DOI: 10.1177/08863687231161230
J. Kilgour
{"title":"Multiemployer Pensions and the American Rescue Plan Act of 2021: A Progress Report","authors":"J. Kilgour","doi":"10.1177/08863687231161230","DOIUrl":"https://doi.org/10.1177/08863687231161230","url":null,"abstract":"At the end of FY 2020, there were 1369 multiemployer (“union”) pension plans in the United States with almost 10.9 million participants. However, the structure of those participants had changed drastically. By FY 2018, only 36.4% were active members for whom employers made contributions. A total of 66.6% were either retired and collecting retirement benefits or separated-vested former employees entitled to future benefits. Multiemployer pension plans in the private sector of the United States were in trouble. The American Rescue Plan Act of 2021 allocated $97 billion to about 250 troubled multiemployer plans with three million participants for Special Financial Assistance (SFA). Thus far 21 plans with 123,375 participants have been approved to receive $502.9 from transfers from the U.S. Treasury Department. The remainder of the allocation is to be distributed by 2030. This paper examines this important development and its implications.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"35 1","pages":"111 - 120"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80927691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
For or Against Equal Pay? A Study of Common Perceptions 支持还是反对同工同酬?共同认知的研究
Compensation and benefits review Pub Date : 2023-03-14 DOI: 10.1177/08863687231162812
F. Sandnes, Anders Örtenblad, Einar Duengen Bøhn
{"title":"For or Against Equal Pay? A Study of Common Perceptions","authors":"F. Sandnes, Anders Örtenblad, Einar Duengen Bøhn","doi":"10.1177/08863687231162812","DOIUrl":"https://doi.org/10.1177/08863687231162812","url":null,"abstract":"The topic of equal pay usually sparks debates with diverse opinions ranging from those supporting equal pay to those that oppose equal pay. This study attempted to gather empirical data on how individuals perceive equal pay. A questionnaire was designed that probed the respondents’ perceptions of equal pay along 13 dimensions. The respondents were recruited in Norway and grouping analysis was performed according to several demographic factors. The results show that political affiliation, gender, and work union membership were the strongest predictors of standpoint regarding equal pay. The strongest associations with equal pay were observed for unfairness, communism, low realism, and demotivation. Small gender differences were also observed. We argue that data about common perceptions of equal pay is necessary to make informed adjustments to how work is rewarded, and resources distributed. How individuals are to be compensated for the cost of education was the most frequent reservation.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"3 1","pages":"87 - 110"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79186531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cryptocurrency Compensation: Look Before You Leap 加密货币补偿:三思而后行
Compensation and benefits review Pub Date : 2023-01-30 DOI: 10.1177/08863687221142131
W. Martin, David N. Avdul, Yvette P. Lopez
{"title":"Cryptocurrency Compensation: Look Before You Leap","authors":"W. Martin, David N. Avdul, Yvette P. Lopez","doi":"10.1177/08863687221142131","DOIUrl":"https://doi.org/10.1177/08863687221142131","url":null,"abstract":"In recent years, cryptocurrency has begun to ascend as a worldwide phenomenon. As a result of its rising popularity, prospective and existing employees have taken an interest in receiving payment in cryptocurrency. This appeal has prompted compensation professionals and other leaders to consider incorporating cryptocurrency into their compensation strategies. While this form of payment may present as an innovative compensation plan, compensation professionals should be fully aware of the complexities involved and the potential challenges associated with its application. This article provides an overview of cryptocurrency and blockchain technology, reasons why employees may want to be paid in cryptocurrency, pertinent legal/regulatory factors, administrative challenges for employers, associated risks, and recommendations for compensation professionals who may be considering integrating cryptocurrency into their compensation strategies.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"24 1","pages":"68 - 75"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74893574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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