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Stop Paying Executives for Performance

Dan CableFreek Vermeulen

February 23, 2016

For chief executives and other senior leaders, it is not unusual for 60-80% of

their pay to be tied to performance whether performance is measured by

quarterly earnings, stock prices, or something else. And yet from a review of

the research on incentives and motivation, it is wholly unclear why such a

large proportion of these executives compensation packages would need to be

variable. First, the nature of their work is unsuited to performance-based pay.

As the incoming Chief Executive of Deutsche Bank, John Cryan, recently said in

an interview: I have no idea why I was offered a contract with a bonus in it

because I promise you I will not work any harder or any less hard in any year,

in any day because someone is going to pay me more or less.

But moreover, as we will show, performance-based pay can actually have

dangerous outcomes for companies that implement it.

Following the global economic crisis of 2008, large bonuses and stock options

have been held responsible for overly risky behavior and short-term strategies.

This has led to arguments that executive compensation needs to be organized

differently so that the variable component motivates the right behaviors.

Particularly in business schools, various Finance and Accounting professors

have argued for including more long-term incentives, and for replacing variable

pay packages that largely consist of stock options with a mix of bonds and

stocks.

As professors of Organizational Behavior and Strategic Management, we take a

different and perhaps more radical stance. We argue in favor of abolishing

pay-for-performance for top managers altogether. We propose that, instead, most

firms should pay their top executives a fixed salary.

Note: We are not arguing that top managers such as CEOs should be paid less.

That may very well be the case too, but that s not the focus of our analysis.

Here, we are merely arguing that, regardless of the size of a top manager s pay

package, it should be a fixed salary, rather than a variable amount of money

dependent on performance criteria. In fact, we believe this to be true not only

for CEOs and other people in the C-suite, but for senior executives in general.

Although there may be reasons executives would prefer to be paid as they are

today for example, variable stock-based pay in the United States is taxed at

a lower rate than are salaries from our review of the literature, we see no

compelling evidence that such arrangements actually benefit the companies

making the payouts.

This argument is based on five related, data-backed insights from research:

contingent pay only works for routine tasks; for creative tasks, a results

focus is ineffective at best, and can in some circumstances actually impede

performance; extrinsic motivation crowds out intrinsic motivation; contingent

pay too often results in fraud; and measuring performance is notoriously

fraught.

1. Contingent pay only works for routine tasks. Companies should abolish

contingent pay for their top executives because theirs is the least appropriate

job for it. Decades of strong evidence make it clear that large

performance-related incentives work for routine tasks, but are detrimental when

the tasks is not standard and requires creativity.

Research by Duke professor Dan Ariely and his colleagues, for example, has

shown that variable pay can substantially enhance people s performance on

routine tasks; the higher the reward, the more productive people who were

working on routine jobs became. However, for people working on creative tasks

where innovative, non-standard solutions are needed results showed that a

large percentage of variable pay hurt performance. For the latter group, even

when individuals could earn an additional month s salary for performing well,

variable pay reduced their ability to fulfill their task.

Similarly, research by Ruth Kanfer and Philip Ackerman of the Georgia Institute

of Technology showed that challenging Air Force enlisted personnel to land a

certain number of airplanes did not increase their effectiveness when learning

was necessary in fact, they performed worse at the task. On routine tasks

where learning is not necessary, highlighting performance goals works great.

Of course, the task of a top manager is not a routine one. Most top managers

need to be innovative and creative, open to learning about change, and

developing new solutions for non-routine problems. They need to carefully

balance various needs and uncertain outcomes in a volatile environment. This is

the type of job that is particularly unsuited to substantial variable pay.

2. Fixating on performance can weaken it. The goal of most executive incentive

plans is to focus leaders on hitting goals and achieving outcomes. After all,

that s why it s often called performance-based pay. But as researchers have

found, if you want great performance, performance is the wrong goal to fixate

on.

Several studies have shown that when employees frame their goals around

learning (i.e., developing a particular competence; acquiring a new set of

skills; mastering a new situation) it improves their performance compared with

employees who frame their work around performance outcomes (i.e., hitting

results targets; proving competence; seeking favorable judgments from others).

For example, in a study of salespeople conducted during a product promotion,

researchers found that salespeople with a learning mindset significantly

outperformed salespeople with a performance-oriented mindset. Recent research

by one of us (Cable) and his colleagues showed that consultants creativity

innovation improved when they focused on learning rather than results, and also

were more likely to help their colleagues perform.

In fact, various studies over the last 20 years for instance by Kanfer and

Ackerman again, as well as Kanfer and Edwin Locke have shown that, in work

situations where learning is important, performance or outcome goals can have a

deleterious effect on performance.

Learning goals are more effective at improving performance precisely because

they do the opposite of most executive incentives: they draw attention away

from the end result and focus instead on the discovery of novel strategies and

processes to attain the desired results. Therefore, focusing top managers

attention on the end result by tying rewards to performance goals is

counterproductive: it prevents people from learning and developing something

new.

3. Intrinsic motivation crowds out extrinsic motivation. When people feel

intrinsically motivated, they do things because they inherently want to, for

their own satisfaction and sense of achievement. When people are extrinsically

motivated, they do things because they will receive bigger rewards. The goal of

contingent pay is to increase extrinsic motivation but intrinsic motivation

is fundamental to creativity and innovation.

And when financial incentives are applied to increase senior leaders extrinsic

motivation, intrinsic motivation diminishes. A meta-analysis of 128 independent

studies conclusively confirmed this effect. Although all studies have

methodological shortcomings, the consistency of the results across so many

studies, samples, and methodologies is noteworthy. As noted by the authors,

expected tangible rewards made contingent upon doing, completing, or excelling

at an interesting activity undermine intrinsic motivation for that activity.

Because intrinsic task motivation is fundamental to creativity and innovation,

highly variable incentives deplete top managers of the intrinsic motivation

they so much need to perform optimally.

4. Contingent pay leads to cooking the books. When a large proportion of a

person s pay is based on variable financial incentives, those people are more

likely to cheat. In academic terms, we would put it this way: extrinsic

motivation causes people to distort the truth regarding goal attainment.

When people are largely motivated by the financial rewards for hitting results,

it becomes attractive to game the metrics and make it seem as though a payout

is due. For example, different studies have shown that paying CEOs based on

stock options significantly increases the likelihood of earnings manipulations,

shareholder lawsuits, and product safety problems. When people s remuneration

depends strongly on a financial measure, they are going to maximize their

performance on that measure; no matter how.

And not surprisingly, research by Maurice Schweitzer and colleagues has

revealed the relationship between goal setting and unethical behavior is

particularly strong when people fell just short of reaching their goals a

common outcome of the oh-so-popular stretch goals.

Thus, cooked books, false sales reports, and illegal means to performance

emerge when financial incentives cause leaders to care more about looking good

in terms of results than actually doing well in terms of creating value.

5. All measurement systems are flawed. Incentive plans demand that some metric

be used as the trigger for a payout. The problem is that whatever package you

construct bonds, stocks, or bonuses whatever performance criteria you

decide on will be imperfect. For a complex job such as senior management, it is

simply not possible to precisely measure someone s actual performance, given

that it consists of many different stakeholders interests, tangible and tacit

resources, and short- and long-term effects. Even with HR executives clamoring

for enhanced people analytics (and technology companies bending over

backwards to deliver them) any measure you choose is going to be an inadequate

representation of how you would like your CEO to behave.

The problem is that once you link someone s financial rewards to a particular

measure or set of measures, it is going to affect that person s behavior in

terms of what they do, and don t do. As Steven Kerr wrote in his classic

article On the folly of rewarding A, while hoping for B, most organisms seek

information concerning what activities are rewarded, and then seek to do (or at

least pretend to do) those things, often to the virtual exclusion of activities

not rewarded. If you reward quarterly profits, for example, you should not be

surprised if CEOs cut back inappropriately on long-term investments such as

research and development and advertising when they need it to boost their

numbers and hit their bonus target.

This last point you probably already knew. Most boards (or whoever determines

senior executives compensation schemes) realize they have a limited view of

the people who work for them. Even when performance seems easy to measure,

because it is unambiguous and objective, there is usually a catch, and the

measure will still turn out to be flawed. For example, in IVF (fertility)

clinics, the measure of success seems unambiguous and objective: the percentage

of pregnancies that result from treatment is a clear and objective performance

goal. Yet, research by Mihaela Stan and one of us (Vermeulen) showed that even

in this situation, focusing on that metric distorted health-care providers

behavior to the detriment of clinics long-term performance. Clinic managers

ended up excluding difficult patients from the treatment (such as women with

complex medical conditions) to boost their clinics success rates. And over the

long-term, these decisions deprived their providers of valuable opportunities

for learning which made them worse off in the long run.

Hence, whatever measure you use, you are going to end up with an imperfect

quantification of what ideally you would like your top executives to do. And,

inevitably, it will end up distorting their behavior.

What about competing for talent?

Perhaps you think you have to offer a large percentage of variable pay to help

your firm attract top executives. Even if that is true, think about who will be

attracted to such a package: the very people most in need of a financial

incentive to work hard and perform well. Are you sure those are the people you

should want to attract in the first place?

We suspect not. Intrinsically motivated people do the best they can, and making

a very large percentage of your pay dependent on some result can only ruin

that. As Theresa Amabile has noted, There is abundant evidence that people

will be most creative when they are primarily intrinsically motivated, rather

than extrinsically motivated by expected evaluation, surveillance, competition

with peers, dictates from superiors, or the promise of rewards.

To return to new Deutsche Bank CEO John Cryan, he also said: I don t empathize

with anyone who says they turn up to work and work harder because they can be

paid more. I ve never been able to understand the way additional excess riches

drive people to behave differently.

We only half agree: Abundant evidence shows that people including top

managers will in fact start to behave differently if you make a large

proportion of their remuneration dependent on some measure of performance. But

it will not be in a way you want them to behave.

Dan Cable is professor of organizational behavior at London Business School.

Freek Vermeulen is an Associate Professor of Strategy and Entrepreneurship at

the London Business School. He is the author of the book Business Exposed: The

Naked Truth about What Really Goes on in the World of Business. Follow him on

Twitter @Freek_Vermeulen.