In the late 1980s, as part of an effort to beef up its core IT business, Andersen Consulting (now Accenture) began to hire specialist strategy consultants from outside the company. These consultants were more experienced than the usual Andersen employees, and they were accustomed to “much more aggressive individual performance incentives” than was the norm among Andersen’s existing IT staff, according to Wharton management professor Sarah Kaplan . When these new ‘hot-shot’ hires began to ask for the kinds of compensation they had received in their former firms, the existing employees complained.…