ชูเลอร์ และ แจ็คสัน (Schuler and Jackson, 2006) กล่าวว่า Compensable factors are the dimensions of work that an organization choose to use when establishing the relative value of jobs. When selecting compensable factors, employees can choose either to use standardized off-the-shelf system or they may develop their own customized set to factors. Regardless of their specific approach, the objective foe employers is to ensure that the jobs that receive the highest values involve tasks and responsibilities that the organization consider most important. (หน้า 384)
ฮาร์ซซิ่ง และ เรย์เซลเวล์ด (Harzing & Ruysseveldt, 2007) กล่าวว่า
Variables influencing international compensation strategy
Internal and external factors influencing international compensation strategy
Within the internal environment, the goal orientation is reflected in the mission and goals of the MNO. Goals may be viewed as MNCs' images of their future states, which may or may not be realized (Etzioni, 1961). Manufacturing and service MNCs producing and supplying commodities to outsiders for profit have economic goals. Cultural rather than economic goals are reflected by organizations such as international non-government organizations seeking to make a difference to the human condition by institutionalizing and preserving desired values. Compare the late 1990s goal orientations of World Vision Australia, ‘Fighting poverty by empowering people to transform their world’ and Broken Hill Petroleum, ‘To enter the 21st century as a billion dollar a year international oil and gas company’ (O'Connor, 1996: 1; World Vision Australia, 1998: 1).
The mission and goals will frame the way the role of international compensation is defined. For instance, in the UK-based foam manufacturer Zotefoam, where equality is a key aspect of HRM in the company's mission, the only perks that differentiate executives from other workers health insurance and a car allowance' (Donkin, 1998: 8) . The Managing Director of Zotefoam sees the internationalizing firm as one with minimal status difference between levels in the organization hierarchy.
An MNC's capacity to pay affects both the levels and types of international compensation. Thus, international compensation strategy must reflect consideration of cost constraints on the enterprise. The competitive strategy of the MNC will most likely influence the nature of international compensation through its IHRM strategy, the aspect of MNC that is aimed at sustaining competitive advantage through human resources. If, for example, as part of the competitive strategy, the IHRM strategy is to be a market leader in employee compensation in order to compete for the most competent candidates, then the levels of compensation might well be higher than if the competitive strategy is based on, say, the provision of secure employment.
Attitudes, values and beliefs about the relative value of employee contributions and international compensation elements such as cash compensation, benefits, perquisites and employee ownership plans across the MNC are inherent in the organizational culture. The latter also influences the degree to which employees are compensated on the basis of seniority, in contrast to personal connections or performance.
Workforce characteristics such as age, education level, qualifications and experience, along with workforce tastes and preferences, and labour relations factors such as the nature of the employment relationship, for instance the level of trade union involvement within MNCs, will result in different international compensation approaches. Finally, if the strategies role of each subsidiary varies, then this likely to influence international compensation strategy.
In addition to the internal environment variable, the external environment also influences the nature of international compensation in MNCs. Relevant external element include the nationally of the parent country, in terms of culturally determined values and attitudes towards compensation policy and practices. Local culture influences international compensation strategy through the dominant societal values, norms, attitudes and beliefs concerning, for example, bases for compensation differences (for example, performance, family connections, gender), degrees of compensation differences between managerial and non-managerial employees, and the propensity for using particular type of compensation (such as pay incentives and benefits). Other influences include labour market characteristics of supply and demand, and the education and skill levels, ages and experience of those in the labour market. The roles of home and host country governments in labour relations will also affect the level of government regulation of the labour and the employment relationship, including compensation of the workforce.
Referring to Porter's (1986) typology, O'Donnell has recently concluded that international compensation strategy will vary according to industry type. For example, she cites evidence from two global industries, scientific measuring and medical instruments, that MNCs competing in a global industry may be more likely to allocate rewards based on corporate and regional performance, rather than on subsidiary performance, as favoured by MNCs competing in a multidomestic industry. Further, different industry sectors also have different norms and practices for international compensation. For example, service-sector and high technology MNCs have been more likely than manufacturers to incorporate equity-based options in their international compensation strategies (Butler, 2001).
Competitors’ strategies will influence international compensation strategy. Even if the MNCs is not seeking to be a market leader in international compensation, it generally cannot afford to fall behind market rates across its locations, as it will risk losing valuable employees to competitors. (หน้า 310)
ลาซาโลว่า และ โทมัส (Lazarova and Thomas, 2014) กล่าวว่า There are very large number of factors that affect differences in compensation systems around the world. However, the factors that affect global compensation practices can be reduced to a small number of broad categories. These include culture social contracts, labor relations, ownership structure, management autonomy, and local communities of practice. (หน้า 169)
มิลโกวิช,นิวแมน และ เจอร์ฮาร์ท (Milkovich, Newman and Gerhart, 2011) กล่าวว่า Adjustments to the different forms of pay competitors use (base, bonus, stock, benefits) and the relative importance they place on each from occur less frequently than adjustments to overall pay level. It is not clear (without good research) why changes to the pay mix occur less frequently than changes in the pay level. Perhaps the high costs of redesigning a different mix create a barrier. Perhaps inertia prevails. More likely, insufficient attention has been devoted to mix decisions. That is, the mix organization use may have been based on external pressures such as health-care costs, stock values, government regulations, union demands, and what others did. Yet some pay forms may affect employee behavior more than others. So good information on total compensation, the mix of pay competitors use, and costs of various pay forms is increasingly important. (หน้า 213)
คลาวชอว์, บุทวอร์ และ เดวิส (Crawshaw, Budhwar and Davis, 2014) กล่าวว่า While NEW PAY is no longer so new, the agenda behind it and the debate it has prompted highlights a number of the tensions in the design and development of reward systems. Led by Lawler (1990,1995), the NEW PAY argument emphasizes that given the dynamic organizational environment, flexible alignment between business strategy, organizational design and reward is needed. The basis of Lawler’s approach draws upon four basic principles:
1. A strategic orientation to pay.
2. Flexible pay, responsive to market conditions.
3. Variable pay, and in particular pay related to performance.
4. Unitarism, a fundamental assumption that organisations and those within them share a common set of goals in the pursuit of mutual gain. (หน้า 259)