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Methodology. . . . . . . . . . . . . . . . . . . . . . . . . . .i
Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . ii
Interpreting the Data. . . . . . . . . . . . . . . . . . . . . iv
Participating Organizations. . . . . . . . . . . . . . . . . . .v
Compensation Data
Chief Corporate Financial Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . .1
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . .7
       By Annual Sales . . . . . . . . . . . . . . . . . . . . .9
       By Number of Employees. . . . . . . . . . . . . . . . . 12
     Non-Manufacturing Organizations . . . . . . . . . . . . . 13
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 17
Chief Divisional Financial Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 24
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . . 25
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 27
       By Number of Employees. . . . . . . . . . . . . . . . . 28
Corporate Treasurers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 30
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . . 31
Corporate Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 33
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 38
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 40
       By Number of Employees. . . . . . . . . . . . . . . . . 43
     Non-Manufacturing Organizations . . . . . . . . . . . . . 43
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 47
       By Number of Employees. . . . . . . . . . . . . . . . . 51
Assistant Corporate Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 56
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . . 58
Divisional Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 60
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 63
     Non-Manufacturing Organizations . . . . . . . . . . . . . 64
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 66
       By Number of Employees. . . . . . . . . . . . . . . . . 67
Plant/Office Controllers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 69
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 71
     Non-Manufacturing Organizations . . . . . . . . . . . . . 71
Chief Corporate Audit Officers
  By Individual Variables. . . . . . . . . . . . . . . . . . . 73
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . . 74
Accounting/Auditing Managers (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . . 75
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . . 81
       By Annual Sales . . . . . . . . . . . . . . . . . . . . 83
       By Number of Employees. . . . . . . . . . . . . . . . . 86
     Non-Manufacturing Organizations . . . . . . . . . . . . . 89
       By Annual Sales/Budget. . . . . . . . . . . . . . . . . 93
       By Number of Employees. . . . . . . . . . . . . . . . . 98
Accounting Managers (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .104
Accounting Managers (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .106
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .109
     Non-Manufacturing Organizations . . . . . . . . . . . . .111
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .113
       By Number of Employees. . . . . . . . . . . . . . . . .115
Accounting Managers (Taxation)
  By Individual Variables. . . . . . . . . . . . . . . . . . .119
Auditing Managers
  By Individual Variables. . . . . . . . . . . . . . . . . . .121
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .123
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .125
       By Number of Employees. . . . . . . . . . . . . . . . .126
Supervising Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .128
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .133
       By Annual Sales . . . . . . . . . . . . . . . . . . . .136
       By Number of Employees. . . . . . . . . . . . . . . . .138
     Non-Manufacturing Organizations . . . . . . . . . . . . .139
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .142
       By Number of Employees. . . . . . . . . . . . . . . . .147
Supervising Accountants (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .153
Supervising Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .155
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .157
     Non-Manufacturing Organizations . . . . . . . . . . . . .158
Supervising Accountants (Payroll)
  By Individual Variables. . . . . . . . . . . . . . . . . . .161
Supervising Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .163
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .165
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .167
       By Number of Employees. . . . . . . . . . . . . . . . .169
Senior Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .171
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .177
       By Annual Sales . . . . . . . . . . . . . . . . . . . .179
       By Number of Employees. . . . . . . . . . . . . . . . .181
     Non-Manufacturing Organizations . . . . . . . . . . . . .184
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .188
       By Number of Employees. . . . . . . . . . . . . . . . .195
Senior Accountants (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .203
Senior Accountants (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .205
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .207
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .208
       By Number of Employees. . . . . . . . . . . . . . . . .209
Senior Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .211
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .215
     Non-Manufacturing Organizations . . . . . . . . . . . . .216
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .219
       By Number of Employees. . . . . . . . . . . . . . . . .222
Senior Accountants (Taxation)
  By Individual Variables. . . . . . . . . . . . . . . . . . .228
Senior Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .230
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .232
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .234
       By Number of Employees. . . . . . . . . . . . . . . . .237
Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .240
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .246
       By Annual Sales . . . . . . . . . . . . . . . . . . . .249
       By Number of Employees. . . . . . . . . . . . . . . . .254
     Non-Manufacturing Organizations . . . . . . . . . . . . .260
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .264
       By Number of Employees. . . . . . . . . . . . . . . . .271
Accountants (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .281
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .282
       By Annual Sales . . . . . . . . . . . . . . . . . . . .284
Accountants (Financial Analysis/Planning)
  By Individual Variables. . . . . . . . . . . . . . . . . . .286
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .288
       By Annual Sales . . . . . . . . . . . . . . . . . . . .289
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .291
Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .293
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .297
       By Annual Sales . . . . . . . . . . . . . . . . . . . .299
     Non-Manufacturing Organizations . . . . . . . . . . . . .300
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .303
       By Number of Employees. . . . . . . . . . . . . . . . .307
Accountants (Taxation)
  By Individual Variables. . . . . . . . . . . . . . . . . . .312
Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .313
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .315
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .317
       By Number of Employees. . . . . . . . . . . . . . . . .319
Junior Accountants/Auditors (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .321
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .324
       By Annual Sales . . . . . . . . . . . . . . . . . . . .325
     Non-Manufacturing Organizations . . . . . . . . . . . . .326
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .328
       By Number of Employees. . . . . . . . . . . . . . . . .330
Junior Accountants (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .332
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .333
Junior Auditors
  By Individual Variables. . . . . . . . . . . . . . . . . . .335
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .336
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .338
       By Number of Employees. . . . . . . . . . . . . . . . .340
Senior Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .342
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .346
       By Annual Sales . . . . . . . . . . . . . . . . . . . .349
       By Number of Employees. . . . . . . . . . . . . . . . .351
     Non-Manufacturing Organizations . . . . . . . . . . . . .353
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .356
       By Number of Employees. . . . . . . . . . . . . . . . .359
Senior Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .362
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .363
     Non-Manufacturing Organizations . . . . . . . . . . . . .364
Senior Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .365
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .365
Senior Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .367
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .369
     Non-Manufacturing Organizations . . . . . . . . . . . . .370
Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .372
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .378
       By Annual Sales . . . . . . . . . . . . . . . . . . . .382
       By Number of Employees. . . . . . . . . . . . . . . . .386
     Non-Manufacturing Organizations . . . . . . . . . . . . .390
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .394
       By Number of Employees. . . . . . . . . . . . . . . . .401
Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .411
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .414
       By Annual Sales . . . . . . . . . . . . . . . . . . . .416
       By Number of Employees. . . . . . . . . . . . . . . . .417
     Non-Manufacturing Organizations . . . . . . . . . . . . .418
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .420
       By Number of Employees. . . . . . . . . . . . . . . . .423
Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .426
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .428
       By Annual Sales . . . . . . . . . . . . . . . . . . . .429
     Non-Manufacturing Organizations . . . . . . . . . . . . .430
Account Clerks (Cost Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .432
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .433
       By Annual Sales . . . . . . . . . . . . . . . . . . . .434
       By Number of Employees. . . . . . . . . . . . . . . . .435
Account Clerks (Credit/Collection)
  By Individual Variables. . . . . . . . . . . . . . . . . . .437
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .438
Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .439
  By Type of Employer vs. Remaining Variables
     Non-Manufacturing Organizations . . . . . . . . . . . . .441
       By Annual Sales . . . . . . . . . . . . . . . . . . . .443
       By Number of Employees. . . . . . . . . . . . . . . . .445
Junior Account Clerks (all)
  By Individual Variables. . . . . . . . . . . . . . . . . . .446
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .450
       By Annual Sales . . . . . . . . . . . . . . . . . . . .452
       By Number of Employees. . . . . . . . . . . . . . . . .454
     Non-Manufacturing Organizations . . . . . . . . . . . . .455
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .458
       By Number of Employees. . . . . . . . . . . . . . . . .461
Junior Account Clerks (Accounts Payable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .464
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .466
     Non-Manufacturing Organizations . . . . . . . . . . . . .468
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .469
       By Number of Employees. . . . . . . . . . . . . . . . .470
Junior Account Clerks (Accounts Receivable)
  By Individual Variables. . . . . . . . . . . . . . . . . . .471
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .473
     Non-Manufacturing Organizations . . . . . . . . . . . . .473
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .475
       By Number of Employees. . . . . . . . . . . . . . . . .476
Junior Account Clerks (General Accounting)
  By Individual Variables. . . . . . . . . . . . . . . . . . .478
Payroll Clerks
  By Individual Variables. . . . . . . . . . . . . . . . . . .479
  By Type of Employer vs. Remaining Variables
     Manufacturing/Extractive Firms. . . . . . . . . . . . . .483
       By Annual Sales . . . . . . . . . . . . . . . . . . . .485
       By Number of Employees. . . . . . . . . . . . . . . . .486
     Non-Manufacturing Organizations . . . . . . . . . . . . .487
       By Annual Sales/Budget. . . . . . . . . . . . . . . . .490
       By Number of Employees. . . . . . . . . . . . . . . . .493