Appendix
2011–2012 Performance Management and Compensation Survey¹

Q1. Does the firm have a performance management system for employees?

Q2. How effective do you believe the firm’s employee performance management system is in driving firm goals?

Q3. Which of the following factors do you measure in your employee performance management system? (Check all that apply):

Q4. How important is each of the factors in your employee performance management system?

Q5. Please indicate the degree to which each of the following activities is encouraged by your firm’s performance management system (evaluation and compensation). (SE = Strongly encourages, E = Encourages, N = Neither encourages nor discourages, D = Discourages, SD = Strongly discourages)

Q6. What type of training do you provide for firm evaluators? (Check all that apply):

Q7. What tools do you use in your performance management system? (Check all that apply):

Q8. Which of the following activities should a performance management system support and drive? (Check all that apply):

Q9. Do you believe each owner should have written goals?

Q10. Does each owner have written goals?

Q11. Do you believe each employee should have written goals?

Q12. Does each employee have written goals?

Q13. Which of the following does your firm’s current performance management system support and drive? (Check all that apply):

Q14. Please select the item below that best represents your firm in terms of clear job descriptions for all professional positions.

Q15. How would you describe the way in which owner performance is currently evaluated?

Q16. How would you describe the way in which employee performance is currently evaluated?

Q17. How often are owners’ performances formally reviewed?

Q18. How often are employees’ performances formally reviewed?

Q19. Which role in the firm has the primary responsibility for the employee performance management and evaluation process? (Choose the response that most closely applies):

Q20. Which role in the firm has the primary responsibility for the owner performance management and evaluation process? (Choose the response that most closely applies):

Q21. What do you believe are the five most critical challenges (in priority order) to achieving performance management success? (Please select only five: 1 = Most important, 2 = Next most important, and so on)

Q22. Which of the following tools does your firm use consistently to manage employee performance? (Check all that apply):

Q23. Which of the following tools does your firm use consistently to manage owner performance? (Check all that apply):

Q24. Which of the following three tools (in priority order) do you believe are most important for managing performance? (Please choose only three as follows: 1 = Most important, 2 = Next most important, 3 = Third most important)

Q25. In our firm, the following statements are true. (Check all that apply):

Q26. What percentage of an owner’s total compensation is performance bonus related?

Q27. To what extent is your owner compensation system tied into achieving results of your strategic plan?

Q28. To what extent do you believe setting individual owner goals contributes to higher levels of firm profitability?

Q29. To what extent do you believe setting individual employee goals contributes to higher levels of firm profitability?

Q30. Which of the following compensation designs best describes your current owner compensation plan?

Q31. Which of the following compensation designs best describes your current employee compensation plan?

Q32. Please answer the following true or false questions:

Q33. How many equity owners are in the firm?

Q34. How many CPAs are in the firm?

Q35. How many professionals are in the firm?

Q36. Your role or function. (Check the response that best describes your position):

(©2012. AQUILA Global Advisors, LLC, August Aquila. All Rights Reserved.)