1. Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill; Payscale Human Capital (2013), Compensation Best Practices Report, www.payscale.com/hr; Oswald, S. (2013). Wrongful termination and worker’s compensation. www.ilworkcompblog.com; hrdailyadvisor.blr.com. (2014); Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Wilson, T. B. (2008). Total rewards strategy. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 21–31; Festing, M., Eldems, J., and Roger, S. (2007). Strategic issues and local constraints in transnational compensation strategies. European Management Journal, 25(2), 118–131; Schweyer, A. (2008). Three trends shaping the future of compensation and human resources. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 31–48; Rosen, A. S. (2008). Salary administration. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 63–84.

2. Society for Human Resource Management. (2013). Hot skills will reap higher rewards. www.shrm.org; http:www.mercer.com. (2014), Compensation planning; Martochio, J. J. (2011). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Martochio, J. J., and Pandey, N. (2008). Employee benefits around the world. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 179–191; Jeffrey, S. A., and Shaffer, V. (2007, May–June). The motivational properties of tangible incentives. Compensation and Benefits Review, 44–50.

3. WorldatWork (2013). Employers assessing salary programs for affordability, competitiveness. www.worldatwork.org.

4. Salam, R. (2014). Compensation and productivity in historical context. www.nationalreview.com; Ralph, E. (2014). Framing the compensation inquiry. http://heinonline.org; Society for Human Resource Management. (2011). Reducing the sense of entitlement. www.shrm.org; Zingheim, P. K., and Schuster, J. R. (2005, First Quarter). Revisiting effective incentive design. WorldatWork Journal, 50–58.

5. Society for Human Resource Management. (2014). Compensation philosophy: What are the advantages or disadvantages of a lead, match or lag compensation strategy? www.shrm.org; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M. E. Sharpe Inc; Workspan. (2005, March). Employer generous with benefits despite rising costs, 70; Amuso, L. E., and Knopping, D. (2008). Incentive compensation program design. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 206–214; Packwood, E. C. (2008). Using variable pay programs to support organization goals. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 215–226; Abosch, K. (2008). Rationalizing variable pay plans. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 227–238; Buyniski, E., and Mazer, M. (2008). Executive compensation strategy. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 311–322; Hyman, J. S. (2008). Long-term incentives. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 323–338; Cannon, M. D. (2008). Pay for performance: New development and issues. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 543–558; Salinmaki, A., and Heneman, R. L. (2008). Pay for performance for global employees. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 158–168.

6. McDermott, A.M., Conway, E., Rousseau, D.M., and Floord, P.C. (2013). Promoting effective psychological contracts. Human Resource Management, 52(2), 289–310; WorldatWork. (2014). Employers assessing salary programs for affordability, competitiveness. www.orldatwork.org; Newsline. (2005, February 22). Biggest barrier to retirement saving may be lack of motivation. www.worldatwork.com; Newsline. (2005, March 1). Majority of U.S. workers greatly underestimate how much their employer contributes to their medical insurance. www.worldatwork.com; Rubino, J. A. (2008). Communicating compensation programs. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 607–616.

7. Fuhrmans, V., and Francis, T. (2008, July 16). Retiree benefits take another hit. Wall Street Journal, D-1; Hawkins, L. (2005, March 21). GM plans to cut salaried staff. Wall Street Journal, A-1.

8. Hakim, D. (2005, March 17). GM sees a loss near 1 billion; stock falls 14 percent. New York Times, A-1.

9. Aguinis, H., Joo, H. and Gottfredson, R. K. (2013). What monetary rewards can and cannot do. How to show the employees the money. Business Horizons, 56(2), 241–249; Newsline. (2005, January 3). Talent management among top five priorities in 2005. www.worldatwork.com; Festing, M., and Sahakiants, I. (2010). Compensation practices in Central and Eastern European EU member states. Thunderbird International Business Review, 52(3), 201–216.

10. Perkins, S. J., and Vartiairnen, M. A. (2010, May–June). European reward management? Thunderbird International Review, 52(3), 175–187; Martochio, J. J. (2011). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Montemayor, E. (2008). Universal and national norms for organizational compensation ethics. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 29–40; Claes, B. (2008). Contracting for success in the era of globalization: Aligning the supply chain managers’ compensation contract with the company’s supply chain strategy. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 57–71; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Wilson, T. B., and Malanowski, S. (2008). Performance management best practices. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 447–458; Wolf, M. G. (2008). Compensating and motivating a diverse workforce. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 597–606; Newman, J., and Floersch, R. (2008). Global wages in industries with low entry barrier occupations. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 169–178; Sanchez-Marin, G. (2008). The influence of institutional and cultural factors on compensation practices. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 3–16; Sanchez-Marin, G. (2008). National differences in compensation: The influence of the institutional and cultural context. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 18–28; Gerhart, B. (2007). Compensation and national culture. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 142–157; Richlet, M. (2005, March 9). Changing rules of the game. New York Times, C-1; Longnecker, B., and Crawford, L. (2005, March). A new day, a new definition. Workspan, 44–48.

11. Handfgraaf, M. J., Jeude, M. A., and Appelt, K. (2013). Public praise vs. private pay. Ecological Economics, 86, 86–92; Martochio, J. J. (2013). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M. E. Sharpe Inc; Ray, H. H., and Altmansberger, H. N. (1999). Introducing goal sharing in a public sector organization. Compensation and Benefits Review, 31(3), 40–45; Ellis, C. M., and Barnes, S. (2008). Using compensation to drive workforce productivity. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 521–530; Brown, M. C. (2008). Performance metrics in compensation. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 511–520; Niven, P. R. (2008). The balances scorecard and compensation. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 493–510; Rees, D. (2008). Using compensation to win the talent wars. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 559–570; Colvin, A. J., and Boswell, W. R. (2007). The problem of action and interest alignment: Beyond job requirements and incentive compensation. Human Resource Management Review, 17(1), 38–51; Cadsby, C. B., Song, F., and Tapon, F. (2007). Sorting and incentive effects of pay for performance: An experimental investigation. Academy of Management Journal, 50(2), 387–405; Abernathy, W. B. (2005, First Quarter). Behavior systems technology: Reengineering closed behavior systems. WorldatWork Journal, 71–76; Bradley, G. (2005, First Quarter). Procter & Gamble’s balanced approach to long-term incentives. WorldatWork Journal, 6–14.

12. Martochio, J. J. (2013). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Bares, A. (2013). Remote workers and geographic pay. www.compensationforce.com; Heneman, R. L., and Dixon, K. E. (2001, November–December). Reward and organizational systems alignment: An expert system. Compensation and Benefits Review, 18–27; Moody, L. (2008). Salary administration at a prestigious cultural institution: Pennsylvania Academy for Performing Arts. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 191–196; Griffith, D. E. (2008). Compensation practices in a middle market company. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 197–205; McGuire, S. A. (2008). A vision for information technology in compensation. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 197–204; Wittlesey, F. (2008). Compensating and motivating a diverse workforce. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 531–542; Franco-Santos, M. (2008). Performance measurement issues, incentive application and globalization. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 41–56; Makri, M. (2008). Incentives to stimulate innovation in global context. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 72–85; Harhoff, D., and Hoisi, K. (2007). Institutionalized incentives for ingenuity-patent value and the German Employers’ Inventions Act. Research Policy, 36(8), 1163–1162; Bout, A. (2005, April). The changing landscape of equity compensation. Workspan, 16–21; Hymowitz, C. (2005, March 8). When meeting targets become the strategy, CEO is on wrong path. Wall Street Journal, B-1.

13. Society for Human Resource Management. (2014). Matching jobs with pay. www.shrm.org; Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill.

14. Byrnes, B. (2013). The big problem with CEO compensation. www.fool.com; Zingheim, P. K., and Schuster, J. (2001, November–December). Creating a powerful customized workplace reward brand. Compensation and Benefits Review, 33(6), 30–34; Newman, J., and Floersch, R. (2008). Global wages in industries with low entry barrier occupations. In Gómez-Mejía, L. R., and Werner, S. (Eds.) Global compensation: Foundations and perspectives. London: Routledge, 169–178.

15. Salam, R. (2013). Compensation and productivity in a historical context. www.nationwidereview.com; Hovy, M. (2005, February). Future global remuneration strategies. Workspan, 35–39; Fay, C. A. (2008). The global convergence of compensation practices. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 131–141; Balkin, D. B. (2008). Explaining high US CEO pay in a global context: An institutional perspective. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 193–205.

16. www.salary.com. (2014).

17. Martin, G. P., Gomez-Mejia, L. R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Gómez-Mejía, L. R., and Balkin, D. B. (1992). The determinants of faculty pay: An agency theory perspective. Academy of Management Journal, 35(5), 921–955; Werner, S., Tosi, H., and Gómez-Mejía, L. R. (2005, April). Ownership structure and employee pay. Strategic Management Journal, 35–44; Takacs-Haynes, K. (2008). Executive compensation in an international context: The role of informal and formal institutions. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 86–99.

18. Martin, G. P., Gomez-Mejia, L. R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Frydman, C., and Saks, R. E. (2010). Executive compensation: A new view for a long term perspective, Review of Financial Studies, 23(5), 2099–2138; Balkin, D. B., and Gómez-Mejía, L. R. (2000). Is CEO pay related to innovation in high-technology firms? Academy of Management Journal, 43(6), 30–41; Makri, M. (2008). Incentives to stimulate innovation in global context. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 72–85; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Hsiu-Fen, L. (2007). Effects of extrinsic and intrinsic motivation on employee knowledge sharing intentions. Journal of Information Science, 33(2), 135–149.

19. http://jobmob.co.il. (2014). One hundred plus free salary resources from around the world; www.writeforhr.com. (2011). Can’t afford to boost your employees salaries? Think creatively; Aeppel, T. (2005, February 22). Economists gain star power. Wall Street Journal, A-2.

20. Martochio, J. J. (2013). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Gómez-Mejía, L. R., and Welbourne, T. M. (1988). Compensation strategy: An overview and future steps. Human Resource Planning, 11(3), 173–189; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Wilson, T. B. (2008). Total rewards strategy. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 21–31;

21. www.payouts.us. Accessed March 2011; Dunham, K. J. (2002, February 5). The jungle: Focus on recruitment, pay, and getting ahead. Wall Street Journal, B-8; O’Neal, S. (2005, January). Total rewards and the future of work. Workspan, 19–25; Rees, D. (2008). Using compensation to win the talent wars. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 559–570; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Newman, J. M. (2008). Talent management and compensation in the fast food industry. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 617–626.

22. Robbins, S. (2014). How to set salaries. www.entrepreneur.com; Frydman, C., and Saks, R. E. (2010). Executive compensation: A new view for a long term perspective. Review of Financial Studies, 23(5), 2099–2138; Arizona Republic. (2002, February 19). Retention bonuses under fire. D-15; O’Neal, S. (2005, January). Total rewards and the future of work. Workspan, 19–25; Schweyer, A. (2008). Three trends shaping the future of compensation and human resources. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 31–48.

23. www.payscale.com.

24. Faulkender, M., and Jun Yang (2010). Inside the black box: The role and composition of compensation in peer groups. Journal of Financial Economics, 96(2), 257–270; Scott, D., McMullen, T. D., and Nolan, J. (2005, First Quarter). Taking control of your counteroffer environment. WorldatWork Journal, 25–30; Rees, D. (2008). Using compensation to win the talent wars. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 559–570; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11.

25. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; WorldatWork (2006). Cash bonuses: Four ways to attract, retain and motivate employees. Scottsdale, AZ: WorldatWork Association; Barton, G. M. (2006). Recognition at work: Crafting a value added rewards program. Scottsdale, AZ: WorldatWork Association; Stotz, R. D., and Van Dyke, M. (2008). Non-monetary awards. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 167–190.

26. Ralph, E. (2011). Framing the compensation inquiry. http://heinonline.org; Society for Human Resource Management. (2011). Reducing the sense of entitlement. www.shrm.org; Longnecker, B. M., Petersen, B., and Hitt, R. (1999); Long-term incentives: How private companies can compete with public companies. Compensation and Benefits Review, 31(1), 44–53; Bradley, G. (2005, First Quarter). Procter & Gamble’s balanced approach to long-term incentives. WorldatWork Journal, 6–14; Moody, L. (2008). Salary administration at a prestigious cultural institution: Pennsylvania Academy for Performing Arts. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 191–196; Griffith, D. E. (2008). Compensation practices in a middle market company. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 197–205; McGuire, S. A. (2008). A vision for information technology in compensation. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 197–204.

27. Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill; Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Saura, M. D., and Gómez-Mejía, L. R. (1997). The effectiveness of organization-wide compensation strategies in technology intensive firms. Journal of High Technology Management Research, 8(2), 301–317; Bradley, G. (2005, First Quarter). Procter & Gamble’s balanced approach to long-term incentives. WorldatWork Journal, 6–14; Wilson, T. B., and Malanowski, S. (2008). Performance management best practices. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 447–458; Reda, F. (2008). Guidelines for effective executive performance appraisals. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 459–478; Grote, D. (2008). Forced ranking. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 479–492; Brown, M. C. (2008). Performance metrics in compensation. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 511–520; Bout, A. (2005, April). The changing landscape of equity compensation. Workspan, 16–21; Doubleday, D., Eichen, S., and Laarman, L. (2005, March). Fas 123 (R). Workspan, 20–26; Ehrenfeld, T., Penner, S., and Tinkham, R. (2005, April). Broad-based equity. Workspan, 22–28.

28. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97.

29. Ibid.

30. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Frydman, C., and Saks, R. E. (2010). Executive compensation: A new view for a long term perspective. Review of Financial Studies, 23(5), 2099–2138; Blumenstien, R., Solomon, D., and Chen, K. (2002, February 21). As Global Crossing crashed, executives got loan relief pension payouts. Wall Street Journal, B-1; Cai, J., and Walkling, R. A. (2008, March 3). Shareholders’ say on pay: Does it create value? Social Science Research Network. http://papers.srn.com; Gabaix, X., and Landier, A. (2008). Why has CEO pay increased so much? Quarterly Journal of Economics, 123(1), 49–100; Davis, A. (2005, February 21). Street’s top dogs get top dollars. Wall Street Journal, C-1; Cairns, A. (2005, February 22). Next Health South CEO . . . Richard Scrushy? Wall Street Journal, C-1; Craig, S., and Dugan, J. I. (2005, February 4). At the big board, Grasso’s secretary made big bucks, too. Wall Street Journal, A-1; Deutsch, C. H. (2005, February 15). Top executive of Office Max leaves post amid inquiry. New York Times, A-1; Eisinger, J. (2005, February 16). Follow the CEO’s money. Wall Street Journal, C-1; Enishwitler, J. R. (2005, March 3). CitiGroup discloses relatives of executives were on payroll. Wall Street Journal, C-4; Forelle, C., and Maremont, M. (2005, February 3). Gillette CEO payday may be richer. Wall Street Journal, B-2; Glater, J. (2005, March 13). Sorry, I am keeping the bonus anyway. New York Times, B-1; Hechinger, J., and Sidel, R. (2005, February 18). American Express’s advisory unit faces fraud charges. Wall Street Journal, C-13; Jaffe, M. (2005, March 14). Pay perks draw warning. Arizona Republic, D-1.

31. Norris, F. (2005, March 31). Windfall never came, big tax bill did. New York Times, A-1.

32. Coy, P., Conlin, M., and Herbst, M. (2010, January 18). The disposable worker. BusinessWeek, 33–35; Bloomberg News (2005, February 1). Cut is forced on mechanics at United Air. New York Times, C-3; Newsline. (2005, January 3). Talent management among top five priorities in 2005. www.worldatwork.com; Fuhrmans, V., and Francis, T. (2008, July 16). Retiree benefits take another hit. Wall Street Journal, D-1.

33. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97.

34. Ralph, E. (2011). Framing the compensation inquiry. http://heinonline.org; Society for Human Resource Management. (2011). Reducing the sense of entitlement. www.shrm.org; Workspan. (2002, February). Financial awards produce better results, 12; Colvin, A. J., and Boswell, W. R. (2007). The problem of action and interest alignment: Beyond job requirements and incentive compensation. Human Resource Management Review, 17(1), 38–51; Cadsby, C. B., Song, F., and Tapon, F. (2007). Sorting and incentive effects of pay for performance: An experimental investigation. Academy of Management Journal, 50(2), 387–405; Cannon, M. D. (2008). Pay for performance: New development and issues. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 543–558.

35. WorldatWork. (2002, February 13). Topic briefing: Skill-based pay. See [email protected]; Dierdoff, E. C. (2008). If you pay for skills, will they learn? Skill change and maintenance under a skill-based pay system? Journal of Management, 34(4), 721–743; Ledford, G. E., Heneman, A. L., and Salimaki, A. (2008). Skills, knowledge and competency based pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 143–158.

36. McDermott, A. M., Conway, E., Rousseau, D., and Flood, P. C. (2013). Promoting effective psychological contracts through leadership: The missing link between HR strategy and performance. Human Resource Management, 52(2), 289–310; Newsline. (2005, January 3). Talent management among top five priorities in 2005. www.worldatwork.com; Rees, D. (2008). Using compensation to win the talent wars. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 559–570; Berger, L. A. (2008). Talent management, organization transformation, and compensation. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 571–584.

37. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Ralph, E. (2011). Framing the compensation inquiry. http://heinonline.org; Society for Human Resource Management. (2011). Reducing the sense of entitlement. www.shrm.org; Hovy, M. (2005, February). Future global remuneration strategies. Workspan, 35–39; Schweyer, A. (2008). Three trends shaping the future of compensation and human resources. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 31–48; Berrone, P., and Otten, J. (2008). A global perspective on executive compensation. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 113–128.

38. Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill.

39. Society for Human Resource Management (2013). In 2013, hot skills reap higher rewards. www.shrm.org; Tosi, H., and Tosi, L. (1986). What managers need to know about knowledge-based pay. Organizational Dynamics, 14(3), 52–64; Dierdoff, E. C. (2008). If you pay for skills, will they learn? Skill change and maintenance under a skill-based pay system. Journal of Management, 34(4), 721–743; Ledford, G. E., Heneman, A. L., and Salimaki, A. (2008). Skills, knowledge and competency based pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 143–158.

40. Dierdoff, E. C. (2008). If you pay for skills, will they learn? Skill change and maintenance under a skill-based pay system. Journal of Management, 34(4), 721–743; Ledford, G. E., Heneman, A. L., and Salimaki, A. (2008). Skills, knowledge and competency based pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 143–158.

41. Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Gómez-Mejía, L. R., and Balkin, D. B. (1992). Compensation, organizational strategy, and firm performance. Cincinnati, OH: South-Western; Milkovich, G. T., and Newman, J. M. (2014). Compensation (11th ed.). Homewood, IL: McGraw-Hill/Irwin.

42. Caudron, S. (1993, June). Master the compensation maze. Personnel Journal, 64B–64O.

43. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Amuso, L. E., and Knopping, D. (2008). Incentive compensation program design. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 206–214; Franco-Santos, M. (2008). Performance measurement issues, incentive application and globalization. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 41–56; Wilson, T. B., and Malanowski, S. (2008). Performance management best practices. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 447–458. Gilles, P. L. (1999). A fresh look at incentive plans. Compensation and Benefits Review, 31(1), 61–72; O’Neal, S. (2005, January). Total rewards and the future of work. Workspan, 19–25; Bout, A. (2005, April). The changing landscape of equity compensation. Workspan, 16–21; Bradley, G. (2005, First Quarter). Procter & Gamble’s balanced approach to long-term incentives. WorldatWork Journal, 6–14.

44. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97.

45. Eisenberg, D. (1999, August 16). We are for hire, just click. Time, 46–50.

46. Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97.

47. Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill; Kilgour, J. G. (2008, July–August). Job evaluation revisited: The point factor method. Compensation and Benefits Review, 37–46; Rosen, A. S. (2008). Salary administration. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 63–84; Giancola, F. (2005, February). Need a new system for evaluating management positions? Workspan, 29–32.

48. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97.

49. Bureau of Labor Statistics (2014). Business Economics and Financial Statistics. www.lib.gsu.edu/collections/govdocs/stats.htm; Jarrel, S. B., and Staley, T. D. (1990). A meta-analysis of the union–nonunion wage gap. Industrial and Labor Relations Review, 44(1), 54–67.

50. Workspan. (2005, February). Poll results: How often does your organization adjust its compensation structure using market data? 6.

51. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Abosch, K. (2008). Rationalizing variable pay plans. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 227–238; Berger, L. A. (2008). Employee pay: A riddle wrapped up in a mystery inside enigma. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 3–11; Swinford, D. N. (2008). New dynamics of CEO pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 415–422. Hambrick, D. C., and Snow, C. C. (1989). Strategic reward systems. In C. C. Snow (Ed.), Strategy, organization design, and human resources management. Greenwich. CT: JAI Press; Gilles, P. L. (1999). A fresh look at incentive plans. Compensation and Benefits Review, 31(1), 61–72; Heneman, R. L., and Dixon, K. E. (2001, November–December). Reward and organizational systems alignment: An expert system. Compensation and Benefits Review, 18–27; Files, J. (2005, March 20). A prescription for getting rich. New York Times, B-1; Workspan. (2005, February). Poll results: How often does your organization adjust its compensation structure using market data? 6.

52. Associated Press. (1991, April 4). What matters to Americans, Arizona Republic, AZ; Easterbrook, G. (2005, January 17). The real truth about money. Time, 32–34; Leonhardt, D. (2008, April 16). Money doesn’t buy happiness, well, on second thought. New York Times, A-1.

53. Seidman, W. L., and Skancke, S. L. (1989). Competitiveness: The executive’s guide to success. New York: M.E. Sharpe.

54. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; Levering, R., and Moskowitz, M. (2008, February). The 100 best companies to work for. Fortune, 70–97; Lingle, K. M. (2008). Work–life effectiveness and total rewards strategy. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 585–596.

55. Payscale Human Capital (2013). Compensation best practices report. www.payscale.com; Stewart, T. A. (1998, June 8). Can even heroes get paid too much? Fortune, 289–290; Poster, C. Z. (2002, January–February). Retaining key people in troubled companies. Compensation and Benefits Review, 34(1), 7–12; Zingheim, P. K., and Schuster, J. R. (2005, First Quarter). Revisiting effective incentive design. WorldatWork Journal, 50–58; Rees, D. (2008). Using compensation to win the talent wars. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 559–570; Berger, L. A. (2008). Talent management, organization transformation, and compensation. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 571–584.

56. Newsline. (2005, March 3). Cash still king. www.worldatwork.com.

57. CNNMoney.com (2014). 100 best companies to work for. http://money.cnn.com/magazines/fortune; www.money.cnn.com. (2014).

58. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56 (2), 451–472; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Lawler, E. E., III. (1990). Strategic pay. San Francisco: Jossey-Bass; Files, J. (2005, March 20). A prescription for getting rich. New York Times, B-1; Workspan. (2005, February). Poll results: How often does your organization adjust its compensation structure using market data? 6; Fitzpatrick, I., and McMullin, T. D. (2008). Benchmarking. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 125–142.

59. Milkovich, G. T., Newman, G., and Gerhart, B. (2014). Compensation. New York, NY: Irwin/McGraw-Hill; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Gómez-Mejía, L. R., and Balkin, D. B. (1992). The determinants of faculty pay: An agency theory perspective. Academy of Management Journal, 35(5), 921–955;

60. Martin, G.P., Gomez-Mejia, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56 (2): 451–472; Colvin, A. J., and Boswell, W. R. (2007). The problem of action and interest alignment: Beyond job requirements and incentive compensation. Human Resource Management Review, 17(1), 38–51; Cannon, M. D. (2008). Pay for performance: New development and issues. In Gómez-Mejía, L. R., and Werner, S. (Eds.), Global compensation: Foundations and perspectives. London: Routledge, 543–558; Balkin, D. B., and Gómez-Mejía, L. R. (1990). Matching compensation and organizational strategies. Strategic Management Journal, 11, 153–169; Heneman, R. L., and Dixon, K. E. (2001, November–December). Reward and organizational systems alignment: An expert system. Compensation and Benefits Review, 18–27; Lee, J. (2002, April). Finding the sweet spots: Optimal executive compensation. Workspan, 40–46; Abernathy, W. B. (2005, First Quarter). Behavior systems technology: Reengineering closed behavior systems. WorldatWork Journal, 71–76.

61. Bares, A. (2013). Is the earth moving under the annual merit increase? www.compensationforce.com; WorldatWork (2011). Employers assessing salary programs for affordability, competitiveness. www.worldatwork.org; Cantoni, C. J. (1995, May 15). A waste of human resources. Wall Street Journal, B-1; Berstein, A. (1999, June 14). Stock options bite back. BusinessWeek, 50–51; Bout, A. (2005, April). The changing landscape of equity compensation. Workspan, 16–21; Buyniski, E., and Mazer, M. (2008). Executive compensation strategy. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 311–322; Hyman, J. S. (2008). Long-term incentives. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 323–338.

62. Milkovich, G. T., and Newman, J. M. (2014). Compensation (11th ed.). New York, NY: McGraw-Hill/Irwin.

63. Ibid.

64. Ibid.

65. Ibid.

66. Additional information on the criteria, contentions, interpretation, and application of the MAA (NMTA) plan can be obtained by contacting the nearest MAA association office: AAIM Management Association, St. Louis, MO; AAIM, The Management Association, North Haven, CT; American Society of Employers, Southfield, MI; Capital Associated Industries, Inc., Raleigh, NC; CMEA The Employers Association, Worcester, MA; Employers Association, Inc., Minneapolis, MN; Employers Association of Western Massachusetts, Inc., Ludlow, MA; TEA–The Employers Association, Inc., Braintree, MA; The Employers Association, Lincoln, RI; Employers Resource Council, Seven Hills, OH; IMA Management Association, Inc., Clifton, NJ; IMC-Industrial Management Council, Rochester, NY; The Management Association of Illinois, Broadview, IL; MidAtlantic Employers’ Association, Valley Forge, PA; MRA–The Management Association, Inc., Brookfield, WI.

67. NMTA Associates. (1992). National position evaluation plan, 3. Clifton, NJ.

68. Bruce, S. (2013). Compensation 2013—Not where we wanted to be. http://hrdailyadvisor.blr.com; Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Werner, S., Konopaske, R., and Touchey, C. (1999). Ten questions to ask yourself about compensation surveys, Compensation and Benefits Review, 31(3), 54–59; Drizin, M. (2005, April). Benchmarks help employers drive results. Workspan, 46–52.

69. Dunlop, J. T. (1957). The task of contemporary wage theory. In G. W. Taylor and F. C. Pierson (Eds.), New concepts in wage determination. New York: McGraw-Hill; Gerhart, B., and Milkovich, G. T. (1993). Employee compensation: Research and practice. In M. D. Dunnette and L. M. Hough (Eds.), Handbook of industrial and organizational psychology, Vol. 3. Palo Alto, CA: Consulting Psychologists Press; Treiman, D. J., and Hartmann, H. I. (Eds.), (1981). Women, work, and wages: Equal pay for jobs of equal value. Washington, DC: National Academy Press; Berger, D. R (2008). Demographics. The tempest driving compensation. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 49–63.

70. Martin, G.P., Gómez-Mejía, L.R., and Wiseman, R. (2013). Executive stock options as mixed gambles: Revisiting the behavioral agency model. Academy of Management Journal, 56(2), 451–472; Gómez-Mejía, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Abosch, K. (2008). Rationalizing variable pay plans. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 227–238; Abosch, K. (2008). Broadbanding. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 159–166; LeBlanc, P. V., and Ellis, G. M. (1995, Winter). The many faces of banding. ACA Journal, 52–62; ACA Journal. (1995, Autumn). Clark refining and marketing broadbands: Annual pay rates, 57.

71. Robbins, S. (2014). How to set salaries. www.entrepreneur.com; Abosch, K. (2008). Rationalizing variable pay plans. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 227–238; Abosch, K. (2008). Broadbanding. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 159–166; Haslett, S. (1995, November/December). Broadbanding: A strategic tool for organizational change. Compensation and Benefits Review, 40–43; WorldatWork. (2002, February 12). Topic briefings: Broadbanding. [email protected]/topicbriefings.

72. Martochio, J. J. (2013). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Ledford, G. E., Heneman, A. L., and Salimaki, A. (2008). Skills, knowledge and competency based pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 143–158; Dierdoff, E. C. (2008). If you pay for skills, will they learn? Skill change and maintenance under a skill-based pay system. Journal of Management, 34(4), 721–743.

73. Martochio, J. J. (2013). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Workspan (2003, March). The work experience, 16; Varca, P. E. (2005, First Quarter). The case for emotionally intelligent workers. WorldatWork Journal, 35–57; O’Neal, S. (2005, January). Total rewards and the future of work. Workspan, 19–25.

74. Welbourne, J. M., and Gómez-Mejía, L. R. (2008). Team-based incentives. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 259–276; Barton, P. (1996, February). Team-based pay. ACA Journal, 5(1), 15–30; Watson Wyatt Data Services (1996). The 1995–1996 ECS surveys of middle management and office personnel compensation. Rochelle Park, NJ; Edwards, C. (2005, January 31). Shaking up Intel’s insides. BusinessWeek, 35–36.

75. Martochio, J. J. (2011). Strategic compensation. Upper Saddle River, NJ: Prentice-Hall; Gupta, N., Ledford, G. E., Jenkins, G. D., and Doty, D. (1992). Survey-based prescriptions for skill-based pay. American Compensation Association Journal, 1(1), 48–59; Ledford, G. E., Heneman, A. L., and Salimaki, A. (2008). Skills, knowledge and competency based pay. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 143–158.

76. Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Barton, P. (1996, February). Team-based pay. ACA Journal, 5(1), 15–30; Amuso, L. E., and Knopping, D. (2008). Incentive compensation program design. In Berger, L. A., and Berger, D. R. (Eds.), (2008). The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 206–214; Welbourne, J. M., and Gómez-Mejía, L. R. (2008). Team-based incentives. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 259–276.

77. Fair Labor Standards Act (FLSA) Compliance. (2014). www.workforcesofficial.com; Bruce, S. (2013). 7 Most common misconceptions around exemptions. http://hrdailyadvisor.blr.com; Deschenaux, J. (2013). DOL rescinds restrictions on investigating pay discrimination. Society for Human Resource Management. www.shrm.org; Stevenson, B. (2013). Five myths about the minimum wage. www.washingtonpost.com; Cooper, J. (2010). Best small–business places 2010. www.entrepreneur.com; Alpert, D. E., and Gerard, D. (2005, April). Fair labor standards act update. Workspan, 38–41; Andrews, E. L. (2008, September 19). Vast bailout plan in proposed to stem economic crisis. New York Times, A-1.

78. McGreevy, P. (2010). Overtime pay may be putting a dent in state’s furlough savings. http://articles.latimes.com.

79. Gomez-Mejia, L. R., Berrone, P., and Franco-Santos, M. (2010). Compensation and organizational performance. Armonk, NY: M.E. Sharpe Inc; Berger, D. R. (2008). Demographics. The tempest driving compensation. In Berger, L. A., and Berger, D. R. (Eds.), The compensation handbook: A state of the art guide to compensation strategy and design. New York: McGraw-Hill, 49–63; Aaron, H. J., and Lougy, C. M. (1986). The comparable worth controversy, 3–4. Washington, D.C.: The Brookings Institution; Rhoads, S. E. (1993, July–August). Pay equity won’t go away. Across the Board, 37–41; Stillson, C. A., and Mohler, K. M. (2001). History still in the making—the continuing struggle for equal pay. WorldatWork Journal, 10(1), 1–8.

80. www.dol.gov/ofccp. (2014).

81. www.dol.gov/ofccp. (2013).

82. Luscombe, B. (2010, Sept. 27). The cost of Happiness. Time, 56.

83. Greenhous, S. (2005, April 6). Wal-Mart’s chief calls its critics unrealistic. New York Times, C-11.