The dilemma between cultural or sector predictors of compensation policies is more important than ever in a context of internationalization. If relations between sectors of activity and compensation practices are well established in a single country, international comparisons are less frequently encountered. Contrary to strategic human resource perspective, postulating human resource managers have a high autonomy in alignment of human resources with various business contingencies, as such strategy and structure (Bloom & Milkovich, 1999), institutional pressures in a particular country limit in some extent the power of firms to adopt well established international compensation policies. On the basis of data from 602 large firms in three countries (Canada, France, Great Britain) this study demonstrates that country is a more appropriate level of analysis than the high technology sector in understanding compensation policies. However, the results show that several compensation strategies are more adapted to firms in a high technology environment.

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