Similar to a 401(k) retirement account, I.B.M. employees will be able to contribute up to $1,000 a year to a learning account, matched 50 cents on the dollar by the company. The money goes to an interest-bearing account, and employees alone decide how to spend the money. The assumption, a sound one I believe, is that the employees know what kind of knowledge and skills they need to improve their performance and know where to go to obtain them.