Numerous studies have attempted to find a clear link between pay practices and performance, but have largely failed. In Good to Great, Jim Collins said his team 'found no systematic pattern linking executive compensation to the process of going from good to great.'

　　许多研究都试图找到薪酬措施与绩效之间的明确联系，但多数都以失败告终。在《从优秀到卓越》(Good to Great)中，吉姆·科林斯(Jim Collins)称，他的研究小组“发现管理层薪酬与企业从优秀走向卓越的过程没有系统性联系。”

　　There was no indication, for instance, that bonuses or stock options were more widely used by the good-to-great companies. Moreover, Collins found that the executives who lead the good-to-great transition actually received slightly less total cash compensation than their counterparts at comparison companies。

　　例如，没有证据表明从优秀走向卓越的企业对奖金或股票期权的应用更广泛。而且，科林斯还发现，领导企业从优秀走向卓越的管理人员实际得到的现金薪酬总额略低于对照企业中职位相当的人。