An Accountemps survey of more than 1,400 chief financial officers found that 76% were willing to offer promotions and salary increases to retain their top employees. "Indispensable workers who helped businesses stay afloat during tough times will have new career options as conditions improve," said Max Messmer, chairman of Accountemps and author of "Motivating Employees for Dummies." "Employers need to make retention of top performers a high priority or risk losing these key players and, possibly, their competitive advantage."

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