Theory and Practice in CEO Pay: A Course Module and Integrative Case Based on Boeing Inc.

Autor/inn/en	Boschen, John F.; Smith, Kimberly J.
Titel	Theory and Practice in CEO Pay: A Course Module and Integrative Case Based on Boeing Inc.
Quelle	In: American Journal of Business Education, 5 (2012) 3, S.245-260 (16 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Theory Practice Relationship; Learning Modules; Accounting; Masters Degrees; Governance; Salaries; Salary Wage Differentials; Corporations; Compensation (Remuneration); Teaching Methods; Lesson Plans; Case Method (Teaching Technique); Integrated Activities + Suchen Sie Ihr Suchwort? Theorie-Praxis-Beziehung; Learning module; Lernmodul; Abrechnung; Buchführung; Buchhaltung; Education; Educational policy; Financing; Steuerung; Bildung; Erziehung; Bildungspolitik; Finanzierung; Entlohnung; Gehalt; Unternehmen; Abfindung; Kompensation; Lohnausgleich; Teaching method; Lehrmethode; Unterrichtsmethode; Lesson planning; Unterrichtsplanung; Case method; Fallmethode; Integrierender Unterricht
Abstract	Business students may dream of receiving pay packages like that of Michael Eisner at Disney. However, many of them will work for the compensation consultant who determines the economics of the pay arrangements, for the valuation consultant who values the different components of the pay arrangements, for the accountant who must audit the financial statement impacts of the pay arrangements, or as a manager in the company whose employees respond to the incentives provided by the pay arrangements. No matter their eventual role, it is critical that every student understands these various aspects of executive pay arrangements, and how these practices have evolved over time. The course module presented herein is designed to effectively integrate these perspectives in as few as five or as many as nine 80-minute sessions that could be a substantive component of an MBA or Master of Accounting capstone course, or a component of a corporate governance elective. A case based on the CEO compensation of Boeing Inc. over the last 60 years provides a series of assignments that effectively integrate the module. (As Provided).
Anmerkungen	Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01