Getting the best from staffRaymond Jeffords, Marsha Scheidt and .docx

Getting the best from staff
Raymond Jeffords, Marsha Scheidt and Greg M. Thibadoux
Journal of Accountancy. 184.3 (Sept. 1997): p101.
Copyright: COPYRIGHT 1997 American Institute of CPA's
http://www.journalofaccountancy.com/
Abstract:
Keeping professional staff motivated can be a complex task, so
mixed-cost compensation or competency-based pay should be
considered. Tying pay to performance can increase productivity.
Pay structures should be evaluated to determine if expanded pay
ranges or other compensation arrangements would be preferable.
Compensation incentives may be less important than certain
nonmonetary incentives, including individual recognition or
alternative career paths.
Full Text:
Success in any undertaking requires more than ability and
resources; it also depends on motivation. Without it, the
resources and service capacity of your firm cannot be fully
realized. What then can a firm or company do to ensure that
employee drive does not wither away and die because of
inadequate or inappropriate compensation and promotion
practices?
Most important, managers must understand that annual raises
and promotion opportunities aren't always enough. Managing
the changing needs of professional staff requires individualized
attention, specialized incentive programs and compensation
plans more closely tied to individual achievement and
performance. This article examines what it takes to motivate a
professional staff and lists both monetary and nonmonetary
methods managers should consider when planning compensation

for their employees.
WHAT MOTIVATES PROFESSIONAL STAFF?
Do not expect a standard compensation plan or a firmwide
incentive program to have. the same effect on every employee.
To produce top performance, compensation plans and incentive
programs must be tailored to meet the specific needs of each
employee. Employees of different ages, experience and
responsibility levels also have varying needs over time. That is,
the impact of monetary incentives usually diminishes as
employees get older and gain job experience, while
nonmonetary incentives, such as challenging assignments,
special projects and personal recognition, grow more important.
Therefore, managers must not only tailor incentives to specific
needs but also consider reevaluating each incentive program to
accommodate their employees' needs.
KEEPING YOUR BEST
The most common compensation scheme involves periodic pay
raises tied to an employee's performance review. These reviews
determine the employee's pay level and rank according to
firmwide salary standards and fixed promotion criteria.
However, the difference in pay raises given to average and top
performers often is negligible. The result may be salary
increases that disappoint the firm's most valued employees.
Such methods of compensation can actually reduce employee
performance and lower morale. For example, in Punished by
Rewards (Boston: Houghton Mifflin, 1993), Alfie Kohn said
that "not receiving a reward one had expected to receive is ...
indistinguishable from being punished." According to the book,
whether an incentive, such as a good pay increase, is withheld
or withdrawn deliberately, the effect is identical. And the more
desirable the reward, the more demoralizing it is to miss out.

Managers need to consider more creative ways to link
paychecks to the firm's goals and objectives. An obvious first
step is to review the firm's current salary standards and
promotion criteria -- managers may find their efforts to
streamline staff and cut costs have left them with a pay
structure that fails to adequately reward their best employees.
Expanding pay ranges within job categories. If a firm's payroll
guidelines permit substantial raises only in conjunction with a
promotion in rank, the firm should consider broadening pay
bands for each position or job level so top performers can be
suitably compensated without promoting them too rapidly or
beyond their levels of ability. The goal is to reward outstanding
performance without linking pay raises directly to employee
advancement. This technique, known as broadbanding, is one of
the fastest growing alternative pay strategies. For example, a
firm with two levels of staff accountant -- junior accountant and
senior accountant-usually provides specific job descriptions for
each position and uses a salary range that fixes a maximum
amount of compensation for each level. To receive
compensation higher than the fixed amount, the junior
accountant must be promoted to senior accountant.
Under a broadband approach, the two job titles would be
collapsed into a single position, staff accountant, with
compensation tied to individual performance. The range of
compensation also would be expanded to permit more
meaningful pay raises to those who excel on the job. Linking
pay raises to individual performance allows managers to make
assignments and grant pay raises based on merit rather than job
tide.
Mixed-cost compensation plans. Traditionally, employers are
unwilling to grant large pay raises early in an employee's career
since such increases immediately raise the firm's fixed
personnel costs. A high level of fixed costs drains profits and

often results in painful staff reductions during economic
downturns. Consequently, many firms have abandoned fixed-
cost compensation schemes in favor of plans that provide both
fixed and variable components.
The fixed or "base pay" component of the employee's paycheck
is subject to the usual performance review and pay raise criteria
established by firmwide compensation policies. The remaining
portion of the employee's paycheck, however, is variable and
depends on the staff member's contribution to the goals and
objectives of the firm. This at-risk component might range from
4% or 5% for a junior-level position to 10% or 15% for senior
staff.
The variable component is often referred to as "merit pay" and
given in the form of a lump-sum payment. While base pay can
increase modestly from year to year, it also can be frozen
during periods of slow economic growth. This type of
compensation plan allows firms to gain more control over fixed
costs. It also helps to break down the perception among some
employees that annual pay raises are a kind of employee
entitlement. Most important of all, mixed-cost compensation
plans provide firms with a mechanism for linking pay to
performance.
Competency-based pay. Although it is not widely used,
competency-based pay is another technique for linking
compensation to performance. In this type of plan, employee
compensation is based on the acquisition of new skills rather
than job title or position. It requires thorough analysis and
documentation of the specific skills required for each job level
so firms can map the progress of individual employees against
predetermined criteria.
Some measures of professional competency, such as passing all
parts of the Uniform CPA Examination or achieving high marks

in the firm's professional training programs, might be
considered for special, lump-sum awards. Such compensation
rewards individual performance and brings long-term benefits to
the firm. It also helps to ensure the firm receives maximum
value for its training dollars.
Special monetary awards. Some CPA firms give senior staff
members the opportunity to grant special incentives directly to
those they supervise. This type of compensation may be
particularly helpful in motivating younger, less experienced
staff. An article to be published in the fall in Internal Auditing
("Motivating Effective Performance in the Internal Audit
Department") describing a recent study reveals that internal
auditors without previous job experience assigned greater
importance to monetary awards than did older, more
experienced auditors. Of course, the experienced internal
auditors also thought monetary awards were important -- but not
to the same extent as the younger ones did. This suggests that
small awards given to new staff members may have a
disproportionately positive impact on employee motivation.
Timing of monetary incentives. Even if compensation is closely
tied to performance, most managers know that the motivational
impact of additional compensation is, at best, short-lived. While
some employees may respond with a sudden burst of energy,
many employees regard increased compensation as a reward for
past performance. Its effect on future performance is often
difficult to assess.
One way to address this problem is to modify the timing of
compensation increases. For example, in a mixed-cost
compensation scheme, lump-sum payments for exceptional
performance might be awarded on a quarterly or seasonal basis
rather than once a year. The firm might even consider
scheduling professional training programs during periods when
compensation increases are not ordinarily available to help

prolong the motivational impact of monetary incentives. None
of these compensation strategies, however, necessarily
addresses the specific needs of those who are looking for
something other than monetary rewards.
NONMONETARY INCENTIVES
Proper motivation of senior staff professionals usually requires
incentives tailored to meet their individual needs. If a member
of senior staff is motivated by challenging assignments or by
more variety in job activities, engagement schedules should be
arranged to accommodate such needs.
How can managers know the inner needs of individual
employees? They can begin by asking. Annual or quarterly
performance reviews provide an obvious opportunity to learn
more about individual employee needs. Good managers,
however, will not wait for scheduled interviews to learn about
their professional staff -- there are ample opportunities during
any engagement, whether on the job, at lunch or during social
encounters away from work.
Creative alternatives to money. Free time is one of the most
valued commodities for most accounting professionals. For
single employees or members of two-earner households, firms
might consider providing "concierge services' " Chicago-based
Andersen Consulting arranges for people to be at employees'
homes to let repairmen in or to take employees' cars to service
shops for repairs and maintenance. Freeing professional staff
members from such responsibilities can have a significant
impact on employee morale and motivation.
Other forms of nonmonetary employee benefits offered by many
larger firms include fitness centers and child care facilities. As
the composition of the professional workforce changes, so do
employee needs and values. Many young professionals today

worry about balancing work life with family life. Employers
that attend to these special needs often find the added costs of
such benefits are more than offset by increased productivity and
improved performance. For example, according to the November
18, 1996, issue of Forbes (page 167), the American Bankers
Insurance Group has spent $2.4 million to build a satellite
public school at its corporate headquarters in Miami. The
company also pays the school's annual operating expenses.
Employees have enrolled 225 children in the school and the
turnover rate has dropped to 5% from 13% for employees with
children.
Time off. In some CPA firms the only reward for timely and
efficient completion of an assignment is the opportunity" to
start the next assignment ahead of schedule. The same rule is
often applied to specific tasks. Instead of finding work to fill a
given time period, managers should consider more effective
ways to reward efficiency. Staff members who provide quality
services in less than budgeted time should see some immediate
benefit. A written comment regarding the employee's efficiency
as part of an annual performance review has virtually no
motivational value. Near-term rewards, such as paid time off,
provide much stronger incentives.
If permitting unscheduled time off is regarded as too disruptive,
managers might consider allowing employees to "bank" the time
they save through efficient work habits. With appropriate
advance notice, staff members could use banked hours at their
own discretion for personal leave or for any other purpose.
Time banking might be especially effective as a motivational
tool for those who value personal freedom and independence.
Personal recognition. There are many ways to motivate
improved performance that cost little or nothing. These range
from a simple expression of thanks to public recognition at a
luncheon or awards banquet. Capable employees value the

recognition and support of their managers. A personal note or
other token of appreciation can motivate performance well
beyond the time or cost involved in providing such recognition.
THE SELF-MOTIVATED PROFESSIONAL
A mature professional will come to regard effective client
service as its own reward. Such individuals are not immune to
financial incentives or personal recognition, but neither are they
dependent on them to do their best work. Self-motivated
professionals set high goals, pride themselves on their
achievements and regard their shortcomings as areas for growth
and development. They are self-confident in their abilities, yet
realistic enough to know there is always room for improvement.
Most accounting professionals develop a considerable measure
of self-motivation long before they enter the job market -- the
typical accounting curriculum and the time required to complete
it demands this skill. Even those who are self-motivated,
however, can be negatively affected by firmwide policies that
fail to provide adequate incentives for exceptional performance
or disregard the changing needs of employees. A CPA firm that
links pay to performance and tailors its monetary and
nonmonetary incentives to meet the specific needs of its
employees can increase firm productivity, improve the quality
of its client services and draw out the best in its professional
staff.
EXECUTIVE SUMMARY
* ANNUAL RAISES AND PROMOTION opportunities aren't
always enough. Managing the changing needs of professional
staff requires individualized attention, specialized incentive
programs and compensation plans more closely tied to
individual achievement and performance.

* A STANDARD COMPENSATION PLAN or a firmwide
incentive program win not have the same effect on every
employee. The impact of monetary incentives may even
diminish over time, and nonmonetary incentives could be more
important to some staff.
* REVIEW YOUR FIRM'S current salary and promotion
criteria. You may find that efforts to streamline staff and cut
costs have left you with a pay structure that fails to reward your
best employees adequately.
* CONSIDER REPLACING YOUR old compensation scheme by
expanding pay ranges within job categories or using mixed-cost
or competency-based incentive plans.
* IF YOU SUCCESSFULLY LINK pay to performance and
tailor your monetary and nonmonetary incentives to meet the
specific needs of each employee, you can increase firm
productivity, improve the quality of your client services and
draw out the best in your professional staff.
New Incentives: Alternative Career Paths
Public accounting firms often expect their most talented
employees to work as long as it takes to get the job done. For
many CPAs, that means 12 or more hours a day and weekends at
the office, especially during tax season. Those who choose not
to schedule their lives around work frequently are left out of
decision making, and most have to change firms to find better
jobs.
However, one CPA firm in Dayton, Ohio, has found it can get
the best from its employees by giving them time to enjoy life
outside the firm. Rita A. Keller, a principal and director of
administration at Brady, Ware & Schoenfeld, told the Journal
the best thing she does to keep her professional staff motivated

is to offer them an alternative to the "move up or out"
philosophy of many of her competitors. Her 68-member firm has
developed alternative career paths that allow professionals who
have chosen not to be partners to continue to advance in the
firm and earn good salaries.
"We recognize that some of the new generation of professional
staff just won't commit to 60 or 80 hours a week, even during
the busy season," said Keller. "We have developed the position
of 'career manager' for staff who don't want to make partner but
who also don't want to leave our firm or the profession."
According to Keller, career managers enjoy the same respect
around the office as the partner-track managers do. "They have
the same input and they attend all the managers' meetings," said
Keller. "The difference is, they just don't spend as much total
time in the office or on practice development."
For example, one of Keller's senior managers works one day a
week during the summer and is never in the office during school
holidays. Nonetheless, as the firm's tax manager, who chairs its
tax committee, she keeps a very high profile. "She had passed
the Uniform CPA Examination with the highest score in
Indiana, and we knew she had what it takes when we hired her,"
said Keller. "Her husband is a dentist, they have three children
and she wants to spend a lot of time with her family." Keller
said having people work different hours is not a problem in the
firm because everyone has the opportunity to choose his or her
own career path.
Incentives at home
Keller's firm uses another unique method to hone the technical
skills of each of its employees. It budgets a $2,000, interest-free
loan for each employee to purchase a personal computer for
home. "We observed that most of our staff accountants were not

as proficient on the computer as we had thought," said Keller.
"We decided to help them each get a PC so they can experiment
with applications at home and learn many of the skills they need
on the job." Keller said it was a significant investment for the
firm, but it has paid off in training costs. The firm sets up one-
year payment plans for employees who choose to buy the PCs.
In her work with professional organizations (she is a past
president of the Association for Accounting Administration)
Keller has found many firms do not focus on the direct
connections between motivating personnel and business success.
"Firms really need to get on the bandwagon and use all the
means possible to make their practices run more efficiently so
more profit drops to the bottom line."
Must Reading
Here are some books to help you identify the dos and don'ts of
motivating your staff.
* The Effective Executive by Peter E Drucker. New York:
Harper & Pow, 1967.
* Gaining Control by Robert E Bennett, Kurt Hanks and G. L.
Publisher. Salt Lake City: Franklin Institute, 1987.
* How to Get People to Do Things by Robert Conklin. Chicago:
Contemporary Books, 1979.
* How to Recognize and Reward Employees by Donna
Deeprose. New York: AMACOM, 1994.
* Motivation and Personality by Abraham H. Maslow. New
York: Harper & Row, 1970.
* Motivation in the Real World by Saul W. Gellerman. New

York: Plume, 1992.
* 1001 Ways to Reward Employees by Bob Nelson. New York:
Workman Publishing, 1994.
* People, Performance, and Pay by Carla O'Dell. Houston:
American Productivity Center, 1987.
* Punished by Rewards by Alfie Kohn. Boston: Houghton
Mifflin, 1993.
* Rewarding and Recognizing Employees by Joan P. Klubnik.
Chicago: Richard D. Irwin, 1995.
Source Citation (MLA 8th Edition)
Jeffords, Raymond, et al. "Getting the best from staff." Journal
of Accountancy, Sept. 1997, p. 101+. Academic
OneFile, go.galegroup.com/ps/i.do?p=AONE&sw=w&u=oran95
108&v=2.1&id=GALE%7CA19846785&it=r&asid=96e359b967
2818dd9df422fe07ce2cf7. Accessed 27 Aug. 2017.
SOCW 6060 week1
1. Discussion 1: an answer on what the professor wants me to
say in theUngraded Introduction Video
2. Discussion 2: Social Work Theories
SOCW 6060 week 2
3. Discussion: Systems Theory in Social Work Practice
SOCW 6060 week 1
Learning Resources
Note: To access this week’s required library resources, please
click on the link to the Course Readings List, found in the
Course Materials section of your Syllabus.
Required Readings
Robbins, S. P., Chatterjee, P., & Canda, E. R. (2012).

Contemporary human behavior theory: A critical perspective for
social work (3rd ed.). Upper Saddle River, NJ: Allyn & Bacon.
· Chapter 1, “The Nature of Theories“ (pp. 1–24)
Okpych, N. J., & Yu, J. L. (2014). A historical analysis of
evidence-based practice in social work: The unfinished journey
toward an empirically grounded profession. Social Service
Review, 88(1), 3–58.
Note: You will access this article from the Walden Library
databases.
Salas, L. M., Sen, S., & Segal, E. A. (2010). Critical theory:
Pathway from dichotomous to integrated social work practice.
Families In Society, 91(1), 91–96.
databases.
Fisher, E. A. (2009). Motivation and leadership in social work
management: A review of theories and related studies.
Administration In Social Work, 33(4), 347–367.
databases.
Discussion 1: Ungraded Introduction Video
A big part of social work involves building relationships. To be
effective, you must build relationships with clients, colleagues,
and community and organizational representatives. Being able
to share appropriate amounts of personal information is the first
step in building those relationships as you seek to recognize
common goals with these individuals. Feeling comfortable with
sharing an appropriate amount of personal information requires
practice and is an ongoing process as you encounter new people.
What would you like others to know about you as an individual
who is a social worker? How would you like others to perceive
you? The relationships you build rely on those perceptions as
much as they rely on what you say. There is no better time than
now to plan or revisit your approach to building these
relationships.

For this ungraded assignment, record a 2- to 3-minute video
introducing yourself to your colleagues. Your video should
include:
1. I need a answer in a explanation of how you have used theory
and practice in the past
An explanation of what you hope to gain from this course in
terms of theory
An explanation of how you plan to integrate theory into your
existing or future career as a social work professional so I can
do a video 2 to 3 minutes long
Discussion 2: Social Work Theories
Who is in need, what is the problem, and when did it occur?
Where does the problem exist, why does it exist, and how can I
help? As a social worker, these questions are at the heart of
what you do every day. The actions you take in order to answer
these questions are based on the question “why.” Why does this
problem exist? Why might this intervention work best? Theory
is the reasoning that supports the answers to the question
“why?” In social work education and practice, theory is the
foundation of the profession, it can ensure accountability, it can
help avoid discrimination, and it can make sense of complexity
and uncertainty. The concept of theory involves theory types, in
which social workers attempt to answer the question “why” for
a given situation or presenting concern. Those theory types
include micro, meso (also referred to as mezzo within the
industry), macro, and scientific theory, as well as paradigm,
model, perspective, and ideology. How might your
understanding of these terms inform the work you do as a social
worker?
For this Discussion, review the theory types from this week’s
resources (micro, meso, macro, and scientific theory,
perspective, paradigm, model, and ideology). Then select the
theory type that appeals to you most. Consider a case you might
encounter in social work practice for which that theory type
might apply. Finally, think about why it might be the best one

for that case.
2. Post a brief description of the theory type that appeals to you
most. Then describe a case you might encounter in social work
practice for which that theory type might apply. Finally, explain
why that theory type is the best one for the case you described.
Support all your written ideas with proper APA citations and
references and Support your posts and responses with specific
references to this week's resources. Be sure to provide full APA
citations for your references.
SOCW 6060 week 2
Learning Resources
click on the link to the Course Readings List, found in the
Course Materials section of your Syllabus.
Required Readings
Contemporary human behavior theory: A critical perspective for
social work (3rd ed.). Upper Saddle River, NJ: Allyn & Bacon.
· Chapter 2, “Systems Theory” (pp. 25–58)
Green, D., & McDermott, F. (2010). Social work from inside
and between complex systems: Perspectives on person-in-
environment for today's social work. British Journal Of Social
Work, 40(8), 2414–2430.
databases.
Sutphin, S. T., McDonough, S., & Schrenkel, A. (2013). The
role of formal theory in social work research: Formalizing
family systems theory. Advances In Social Work, 14(2), 501–
517.
databases.
Plummer, S.-B., Makris, S., & Brocksen S. M. (Eds.). (2014).
Social work case studies: Concentration year. Baltimore, MD:
Laureate International Universities Publishing [VitalSource e-

reader].
· Working With Children and Adolescents: The Case of Noah
· Working With Individuals: The Case of Carl
Discussion: Systems Theory in Social Work Practice
Family systems provide safety and support for their members.
To many, organizational and societal systems also are expected
to function in a similar way. When these systems fail, how do
social workers identify those failures? Further, how can an
understanding of these systems help them intervene? Systems
theory is concerned with the structure of complex systems, with
a special emphasis on how parts of these systems relate to each
other and to the systems as a whole. Social workers apply
systems theory to micro, meso , and macro levels of practice, in
order to understand the dynamic interrelations between
individuals, families, institutions, and societies. Generally,
social workers want to identify how a system functions, what
aspects of that system have a negative impact on people, and
understand how they can cause positive change in that system.
For this week’s Discussion, review this week’s resources,
including the course-specific case studies provided. specific
case study you selected and how the social systems might relate
to one another. Finally, think about the systems theory you
selected and how it can be applied to that case study.
3. Post an explanation of the various social systems involved in
the case study you selected. Be sure to reference in your post
the client from the course-specific case study you selected.
Then, explain how these social systems might relate to one
another. Finally, describe the systems theory you selected and
explain how you might apply it to that case study using specific
social work skills. Choose a case study Select either the case
study for Noah or Carl, as well as a theory from this week’s
assigned reading. Then, consider the various social systems
involved in the course-

Support your posts and responses with specific references to
this week's resources. Be sure to provide full APA citations for
your references.
SOCW 6060 week1
1.
Discussion 1:
an answer on what the
professor wants me to say in the
Ungraded
Introduction Video
2.
Discussion 2: Social Work Theories
S
OCW 6060 week 2
3.
Discussion: Systems Theory in Social
Work Prac
tice
SOCW 6060 week 1
Learning Resources
Note:
To access this week’s required library resources, please click on
the link to the Course
Readings List, found in the

Course Materials
section of your Syllabus.
Required Readings
Robbins, S. P., Chatterjee, P., &
Canda, E. R. (2012).
Contemporary human behavior theory: A
critical perspective for social work
(3rd ed.).
Upper Saddle River, NJ: Allyn & Bacon.
·
Chapter 1, “The Nature of Theories“ (pp. 1
–
24)
Okpych, N. J., & Yu, J. L. (2014). A historical analysis of ev
idence
-
based practice in social
work: The unfinished journey toward an empirically grounded
profession.
Social Service Review
,
88
(1), 3
–
58.
Note:

You will access this article from the Walden Library databases.
Salas, L. M., Sen, S., & Segal, E. A. (2010).
Critical theory: Pathway from dichotomous to
integrated social work practice.
Families In Society
,
91
(1), 91
–
96.
SOCW 6060 week1
1.Discussion 1: an answer on what the
professor wants me to say in theUngraded
Introduction Video
2.Discussion 2: Social Work Theories
SOCW 6060 week 2
3.Discussion: Systems Theory in Social
Work Practice
SOCW 6060 week 1
Learning Resources
click on the link to the Course
Readings List, found in the Course Materials section of your
Syllabus.
Required Readings
Contemporary human behavior theory: A
critical perspective for social work (3rd ed.). Upper Saddle
River, NJ: Allyn & Bacon.
–24)
Okpych, N. J., & Yu, J. L. (2014). A historical analysis of
evidence-based practice in social

work: The unfinished journey toward an empirically grounded
profession. Social Service Review,
88(1), 3–58.
databases.
Salas, L. M., Sen, S., & Segal, E. A. (2010). Critical theory:
Pathway from dichotomous to
integrated social work practice. Families In Society, 91(1), 91–
96.
Unit 5 Compensation and Benefits
Unit V Article Critique
Using the databases within the CSU Online Library, locate a
scholarly, peer-reviewed article regarding how an employee’s
compensation can influence his/her behavior on the job. After
reading the article you will compose an article critique. Your
critique will be at least two pages in length, and in the critique,
you will include the following:
· The main topic/question of the article
· The author’s intended audience
· A discussion of what appears to be valid or invalid in the
article
· A determination of whether or not you agree with the author’s
assertion and an explanation as to why you do or do not agree
· A discussion of whether or not an employee’s behavior can be
affected by his/her compensation and why you believe this to be
so
Be sure that any citations or references are in proper APA

format. Also, be sure to include an APA reference to your
article.
.

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