Originally, CP plans were used only for top management. Gradually, the use of CP plans extended to sales jobs. Currently, CP plans are more pervasive. For example, in 2001, 70% of workers in the US were employees by organization implementing some type of variable pay plans, and many of these organization tie variable pay (เช่น โบนัส ค่าคอม cash award , lump sum) directly to performance. Similarly, a study of human resources (HR) practices worldwide found that organization in Canada, Latin America, Taiwan ,and US generally emphasize the link between performance and pay. Finally, even universities, which typically have traditional organization cultures for which pay of performance can be quite a foreign concept, are adopting CP plans for their staff. For example, results of a survey of 129 higher education institution in the UK revealed that 77% of universities are using some type of CP plans and only 6% of universities have decided not to implement such plans.