... and strategic goals. Design/methodology/approach This study compares the standardised, benchmarking capabilities of inflexible frameworks such as Gallup’s Q12 to the adaptability and customisation potential of flexible approaches. It emphasises the creation and implementation of a hybrid methodology...

.../methodology/approach The paper describes a one‐year project aimed at obtaining transparency over payroll processes and costs from a global perspective by focusing on three areas – KPIs, benchmarks and a resource allocation exercise. Findings Transparency and comparability of payroll processes can...