<PAGE>   1
                                                                   EXHIBIT 10(K)




                           1996 ACNIELSEN CORPORATION
                         SENIOR EXECUTIVE INCENTIVE PLAN


1.    PURPOSE OF THE PLAN

            The purpose of the Plan is to advance the interests of the Company
and its stockholders by providing incentives in the form of periodic cash and/or
equity-based bonus awards to certain senior executive employees of the Company
and its subsidiaries, thereby motivating such executives to attain corporate
performance goals articulated under the Plan.


2.    DEFINITIONS

            The following capitalized terms used in the Plan have the respective
meanings set forth in this Section:

            (a)   Act: The Securities Exchange Act of 1934, as amended, or any
                  successor thereto.

            (b)   Award: (i) A periodic cash bonus award granted pursuant to the
                  Plan or (ii) a periodic equity-based bonus award (A) issued
                  pursuant to an equity-based plan of the Company and (B)
                  granted pursuant to the Plan.

            (c)   Beneficial Owner: As such term is defined in Rule 13d-3 under
                  the Act (or any successor rule thereto).

            (d)   Board: The Board of Directors of the Company.

            (e)   Change in Control: The occurrence of any of the following
                  events:

                  (i) any Person (other than the Company, any trustee or other
                  fiduciary holding securities under an employee benefit plan of
                  the Company, or any company owned, directly or indirectly, by
                  the stockholders of the Company in substantially the same
                  proportions as their ownership of stock of the Company),
                  becomes the Beneficial Owner, directly or indirectly, of
                  securities of the 
<PAGE>   2
                                                                               2


                  Company representing 20% or more of the combined voting power
                  of the Company's then-outstanding securities;

                  (ii) during any period of twenty-four months (not including
                  any period prior to the Effective Date), individuals who at
                  the beginning of such period constitute the Board, and any new
                  director (other than (A) a director nominated by a Person who
                  has entered into an agreement with the Company to effect a
                  transaction described in Sections 2(e)(i), (iii) or (iv) of
                  the Plan, (B) a director nominated by any Person (including
                  the Company) who publicly announces an intention to take or to
                  consider taking actions (including, but not limited to, an
                  actual or threatened proxy contest) which if consummated would
                  constitute a Change in Control or (C) a director nominated by
                  any Person who is the Beneficial Owner, directly or
                  indirectly, of securities of the Company representing 10% or
                  more of the combined voting power of the Company's securities)
                  whose election by the Board or nomination for election by the
                  Company's stockholders was approved in advance by a vote of at
                  least two-thirds (2/3) of the directors then still in office
                  who either were directors at the beginning of the period or
                  whose election or nomination for election was previously so
                  approved, cease for any reason to constitute at least a
                  majority thereof;

                  (iii) the stockholders of the Company approve any transaction
                  or series of transactions under which the Company is merged or
                  consolidated with any other company, other than a merger or
                  consolidation (A) which would result in the voting securities
                  of the Company outstanding immediately prior thereto
                  continuing to represent (either by remaining outstanding or by
                  being converted into voting securities of the surviving
                  entity) more than 66 2/3% of the combined voting power of the
                  voting securities of the Company or such surviving entity
                  outstanding immediately after such merger or consolidation and
                  (B) after which no Person 
<PAGE>   3
                                                                               3


                  holds 20% or more of the combined voting power of the
                  then-outstanding securities of the Company or such surviving
                  entity; or

                  (iv) the stockholders of the Company approve a plan of
                  complete liquidation of the Company or an agreement for the
                  sale or disposition by the Company of all or substantially all
                  of the Company's assets.

            (f)   Code: The Internal Revenue Code of 1986, as amended, or any
                  successor thereto.

            (g)   Committee: The Compensation Committee of the Board.

            (h)   Company: ACNielsen Corporation, a Delaware corporation.

            (i)   D&B: The Dun & Bradstreet Corporation, a Delaware corporation.

            (j)   Effective Date: The date on which the Plan takes effect, as
                  defined pursuant to Section 13 of the Plan.

            (k)   Fair Market Value: On a given date, the arithmetic mean of the
                  high and low prices of the Shares as reported on such date on
                  the Composite Tape of the principal national securities
                  exchange on which such Shares are listed or admitted to
                  trading, or, if no Composite Tape exists for such national
                  securities exchange on such date, then on the principal
                  national securities exchange on which such Shares are listed
                  or admitted to trading, or, if the Shares are not listed or
                  admitted on a national securities exchange, the arithmetic
                  mean of the per Share closing bid price and per Share closing
                  asked price on such date as quoted on the National Association
                  of Securities Dealers Automated Quotation System (or such
                  market in which such prices are regularly quoted), or, if
                  there is no market on which the Shares are regularly quoted,
                  the Fair Market Value shall be 
<PAGE>   4
                                                                               4


                  the value established by the Committee in good faith. If no
                  sale of Shares shall have been reported on such Composite Tape
                  or such national securities exchange on such date or quoted on
                  the National Association of Securities Dealers Automated
                  Quotation System on such date, then the immediately preceding
                  date on which sales of the Shares have been so reported or
                  quoted shall be used.

            (l)   Participant: A senior executive of the Company or any of its
                  Subsidiaries who (i) is (or is anticipated to become) a
                  "covered employee" as defined in Section 162(m) of the Code
                  (or any successor section thereof) and (ii) is selected by the
                  Committee to participate in the Plan.

            (m)   Person: As such term is used for purposes of Section 13(d) or
                  14(d) of the Act (or any successor section thereto).

            (n)   Plan: The 1996 ACNielsen Corporation Senior Executive
                  Incentive Plan.

            (o)   Shares: Shares of common stock, par value $0.01 per Share, of
                  the Company.

            (p)   Spinoff Date: The date on which the Shares that are owned by
                  D&B are distributed to the holders of record of shares of D&B.

            (q)   Subsidiary: A subsidiary corporation, as defined in Section
                  424(f) of the Code (or any successor section thereto).


3.    ADMINISTRATION

            The Plan shall be administered by the Committee or such other
persons designated by the Board. The Committee may delegate its duties and
powers in whole or in part to any subcommittee thereof consisting solely of at
least two individuals who are each "non-employee directors" within the meaning
of Rule 16b-3 of the Act (or any successor rule thereto) 
<PAGE>   5
                                                                               5


and "outside directors" within the meaning of Section 162(m) of the Code (or any
successor section thereto). The Committee shall have the exclusive authority to
select the senior executives to be granted Awards under the Plan, to determine
the size and terms of an Award (subject to the limitations imposed on Awards in
Section 5 below), to modify the terms of any Award that has been granted (except
for any modification that would increase the amount of the Award payable to an
executive), to determine the time when Awards will be made and the performance
period to which they relate, to establish performance objectives in respect of
such performance periods and to certify that such performance objectives were
attained; provided, however, that any such action shall be consistent with the
applicable provisions of Section 162(m) of the Code. The Committee is authorized
to interpret the Plan, to establish, amend and rescind any rules and regulations
relating to the Plan, and to make any other determinations that it deems
necessary or desirable for the administration of the Plan. The Committee may
correct any defect or supply any omission or reconcile any inconsistency in the
Plan in the manner and to the extent the Committee deems necessary or desirable.
Any decision of the Committee in the interpretation and administration of the
Plan, as described herein, shall lie within its sole and absolute discretion and
shall be final, conclusive and binding on all parties concerned. Determinations
made by the Committee under the Plan need not be uniform and may be made
selectively among Participants, whether or not such Participants are similarly
situated. The Committee shall have the right to deduct from any payment made
under the Plan any federal, state, local or foreign income or other taxes
required by law to be withheld with respect to such payment. Unless the
Committee specifies otherwise, the Participant may elect to pay a portion or all
of such withholding taxes by (a) delivery in Shares or (b) having Shares
withheld by the Company from any Shares that would have otherwise been received
by the Participant. The number of Shares so delivered or withheld shall have an
aggregate Fair Market Value sufficient to satisfy the applicable withholding
taxes.


4.    ELIGIBILITY

            Only Participants shall be eligible to receive awards under the
Plan.
<PAGE>   6
                                                                               6


5.    AWARDS

            (a) Performance Goals. A Participant's Award shall be determined
based on the attainment of written performance goals approved by the Committee
for a performance period established by the Committee (i) while the outcome for
that performance period is substantially uncertain and (ii) no more than 90 days
after the commencement of the performance period to which the performance goal
relates or, if less, the number of days which is equal to 25 percent of the
relevant performance period. The performance goals, which must be objective,
shall be based upon one or more of the following criteria: (i) consolidated
earnings before or after taxes (including earnings before interest, taxes,
depreciation and amortization); (ii) net income; (iii) operating income; (iv)
earnings per Share; (v) book value per Share; (vi) return on stockholders'
equity; (vii) expense management; (viii) return on investment; (ix) improvements
in capital structure; (x) profitability of an identifiable business unit or
product; (xi) maintenance or improvement of profit margins; (xii) stock price;
(xiii) market share; (xiv) revenues or sales; (xv) costs; (xvi) cash flow;
(xvii) working capital and (xviii) return on assets. The foregoing criteria may
relate to the Company, one or more of its Subsidiaries or one or more of its
divisions or units, or any combination of the foregoing, and may be applied on
an absolute basis and/or be relative to one or more peer group companies or
indices, or any combination thereof, all as the Committee shall determine. In
addition, to the degree consistent with Section 162(m) of the Code (or any
successor section thereto), the performance goals may be calculated without
regard to extraordinary items. The maximum amount of an Award to any Participant
with respect to a fiscal year of the Company shall be $6,000,000.

            (b) Payment. The Committee shall determine whether, with respect to
a performance period, the applicable performance goals have been met with
respect to a given Participant and, if they have, to so certify and ascertain
the amount of the applicable Award. No Awards will be paid for such performance
period until such certification is made by the Committee. The amount of the
Award actually paid to a given Participant may be less than the amount
determined by the applicable performance goal formula, at the discretion of the
Committee. The amount of the Award determined by the Committee for a performance
period 
<PAGE>   7
                                                                               7


shall be paid to the Participant at such time as determined by the Committee in
its sole discretion after the end of such performance period; provided, however,
that a Participant may, if and to the extent permitted by the Committee and
consistent with the provisions of Section 162(m) of the Code, elect to defer
payment of an Award.

            (c) Compliance with Section 162(m) of the Code. The provisions of
this Section 5 shall be administered and interpreted in accordance with Section
162(m) of the Code to ensure the deductibility by the Company or its
Subsidiaries of the payment of Awards.


6.    AMENDMENTS OR TERMINATION

            The Board may amend, alter or discontinue the Plan, but no
amendment, alteration or discontinuation shall be made which would impair any of
the rights or obligations under any Award theretofore granted to a Participant
under the Plan without such Participant's consent; provided, however, that the
Committee may amend the Plan in such manner as it deems necessary to permit the
granting of Awards meeting the requirements of the Code or other applicable
laws. Notwithstanding anything to the contrary herein, the Board may not amend,
alter or discontinue the provisions relating to Section 10(b)(ii) of the Plan
after the occurrence of a Change in Control.


7.    NO RIGHT TO EMPLOYMENT

            Neither the Plan nor any action taken hereunder shall be construed
as giving any Participant or other person any right to continue to be employed
by or perform services for the Company or any Subsidiary, and the right to
terminate the employment of or performance of services by any Participant at any
time and for any reason is specifically reserved to the Company and its
Subsidiaries.
<PAGE>   8
                                                                               8


8.    NONTRANSFERABILITY OF AWARDS

            An Award shall not be transferable or assignable by the Participant
otherwise than by will or by the laws of descent and distribution.


9.    REDUCTION OF AWARDS

            Notwithstanding anything to the contrary herein, the Committee, in
its sole discretion (but subject to applicable law), may reduce any amounts
payable to any Participant hereunder in order to satisfy any liabilities owed to
the Company or any of its Subsidiaries by the Participant.


10.   ADJUSTMENTS UPON CERTAIN EVENTS

            (a) Generally. In the event of any change in the outstanding Shares
after the Effective Date by reason of any Share dividend or split,
reorganization, recapitalization, merger, consolidation, spin-off, combination
or exchange of Shares or other corporate exchange, or any distribution to
stockholders of Shares other than regular cash dividends, the Committee in its
sole discretion and without liability to any person may make such substitution
or adjustment, if any, as it deems to be equitable, as to (i) the number or kind
of Shares or other securities issued or reserved for issuance pursuant to the
Plan or pursuant to outstanding Awards and/or (ii) any other affected terms of
such Awards.
<PAGE>   9
                                                                               9


            (b) Change in Control. Notwithstanding any other provisions in the
Plan to the contrary, in the event of a Change in Control, (i) the Committee in
its sole discretion and without liability to any person may take such actions,
if any, as it deems necessary or desirable with respect to any Award (including,
without limitation, (A) the acceleration of an Award, (B) the payment of a cash
amount in exchange for the cancellation of an Award and/or (C) the requiring of
the issuance of substitute Awards that will substantially preserve the value,
rights and benefits of any affected Awards previously granted hereunder) as of
the date of the consummation of the Change in Control and (ii) any Participant
who, as a result of a Change in Control, receives payments pursuant to a
Change-in-Control agreement shall receive, subject to the same terms and
conditions under which such payments are made, an amount in cash equal to (A)
the annual target bonus under the Plan for the year in which the Change in
Control occurs, multiplied by a fraction, (I) the numerator of which equals the
number of full or partial days in such annual performance period during which he
or she was employed by the Company and (II) the denominator of which is 365, and
(B) the entire target bonus opportunity with respect to all other performance
periods in progress under this Plan at the time of his or her termination of
employment from the Company.


11.   MISCELLANEOUS PROVISIONS

            The Company is the sponsor and legal obligor under the Plan and
shall make all payments hereunder, other than any payments to be made by any of
the Subsidiaries (in which case such payments shall be made by such Subsidiary,
as appropriate). The Company shall not be required to establish any special or
separate fund or to make any other segregation of assets to ensure the payment
of any amounts under the Plan, and the Participants' rights to the payment
hereunder shall be no greater than the rights of the Company's (or subsidiary's)
unsecured creditors. All expenses involved in administering the Plan shall be
borne by the Company.
<PAGE>   10
                                                                              10


12.   CHOICE OF LAW

            The Plan shall be governed by and construed in accordance with the
laws of the State of New York applicable to contracts made and to be performed
in the State of New York.


13.   EFFECTIVENESS OF THE PLAN

            The Plan shall be effective as of the Spinoff Date. If the Plan is
not approved by the stockholders of the Company prior to the first meeting of
the stockholders following the first anniversary of the Spinoff Date, no Awards
shall be payable or granted thereafter.