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There are few finance executives with a resume like the one Michele Burns boasts. In a matter of seven years, she has served successful tenures as CFO at $16.2 billion Delta Air Lines Inc., at $3 billion turnaround Mirant Corp. and at $11.9 billion Marsh & McLennan Companies Inc. Now, she is CEO of $3 billion Mercer Human Resource Consulting–and you might say it is a job she has been preparing for since beginning her career 26 years ago as a human resources and management consultant at Arthur Andersen LLP. “I’ve been talking about these things for 26 years,” says Burns. And she has been asking the same questions: “How do we provide the right benefits and motivate employees to stay at companies and be productive workers? But at the same time, how do we control costs?”

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