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The performance measurement system reflects the corporate strategy and overall business objectives of an organization. The alignment of the performance indicators with the company's critical operating factors, and the processes having bottle‐necks alongside the value chain, could result in a very compact, target‐oriented, and quality‐based performance measurement system. This paper aims to investigate this issue.

The quality‐based performance measurement system is developed by integrating the existing performance indicators of an organization with those of best‐in‐class management practices. The organizational processes included range from business leadership to the operational level. The key performance indicators (KPIs) depict the existing status transparently and comprehensively, whereas later on they can be used to control the processes with the pre‐defined values/measures. The KPIs of a process are documented and standardized once they are implemented. An action plan is then developed to write down the prerequisite for the new KPIs and to prioritize the existing ones for the sake of improvement.

It is affirmed that most of the employees had found the performance measurement system a very useful tool to tightly control the flow of their processes. It is very important to mention that this system does not mean giving way to another flood of information; instead it is designed to support the company's decision‐making process through target‐oriented indicators that could be compared with the existing best practices.

The concept described is aimed at developing and implementing a quality‐based performance measurement system within an organization. This system is developed through comparing the existing organizational practices with those having been labelled “Best‐in‐class” and it provides an alternative to the Balanced Score Card approach.

The study examines the relationship between perceived unfair pay and job satisfaction and how this relationship is contingent on organizational hierarchical rank.

The proprietary data are from ongoing surveys of individual workers conducted by a major Polish human resource consulting firm. The pooled cross-section dataset is comprised of nearly 330,000 individuals working in the Polish labor market during 2015–2017. Drawing upon various theories, the authors formalize and test three hypotheses. The estimations are performed using the ordered probit method.

Ceteris paribus, job satisfaction is increasing with organizational hierarchical rank; perceived unfairness of pay is negatively associated with job satisfaction, and organizational hierarchical rank exacerbates this negative relationship by making it stronger for employees holding higher organizational positions.

First, prior research is mainly confined to studying pay satisfaction as a contributing factor to job satisfaction, and perceived fairness of pay was rarely considered. Second, very few studies examine the role of hierarchical level as a moderator in the relationship between organizational justice and workplace outcomes. Third, the authors add to the scarce empirical literature on job satisfaction for post-Communist Central and East European countries as only a limited number of such studies exist for Poland.

This paper aims to examine the role that auditor’s salary perception has on audit quality and delay. The findings contribute to a greater understanding of the audit employee-level factors that influence audit work outcomes.

The authors use Big 6 employee reviews, salary data and audit and financial data from 2007 to 2017 to measure how to audit employees’ pay satisfaction affects audit quality (small profits and going concern opinions) and audit delay. The authors use a regression approach to analyze this relationship. In subsequent tests, the authors split the sample on high career opportunities to investigate how this moderates the relationship between salary perception and audit quality.

The authors document a discrepancy between pay perception and reality. It is explained, though not completely, by salary level, comparisons to peers and superiors, firm-wide attitudes, cost of living and human capital in the area, work–life balance and perceived career prospects. Surprisingly, the unexplained pay dissatisfaction relates positively to audit quality and audit efficiency (audit delay), after controlling for salary level. Further tests show that an audit employee’s expectation of career opportunities moderates this result.

This is the first paper that empirically tests the relationship between pay satisfaction and job performance in the context of audit employees in public accounting. The authors contribute to an emerging literature that investigates audit employee-level characteristics and attitudes in relation to audit quality.