This study examined the mediating effects of employee–organization service value congruence on pay
for performance and work attitudes. Using a sample drawn from the hotel industry, we found that when
employees perceived a high PFP link they tended to exhibit more positive work attitudes. We also found
that the relationship between PFP link and work attitudes was mediated by P–O fit. These findings offer
new insights into the important role that reward practices such as PFP play in the alignment of
employer–organization service quality values. In doing so, they also pave the way for future
contributions in this novel and important area of service value congruence.