Assess students' ability to evaluate the effectiveness and ethical implications of performance-based pay systems in professional services firms, covering impacts on employee motivation, retention, teamwork, and organizational culture; measurement and validity of performance metrics; unintended consequences (e.g., gaming, bias, reduced collaboration); comparison of individual vs. team-based incentives and non-monetary alternatives; and formulation of evidence-based recommendations that balance performance objectives with fairness, legal compliance, and long-term cultural health.