and twenty five completed questionnaires were returned, representing a response rate of 66 percent. After sorting out the incomplete and unusable questionnaires, 479 (59 percent) were used for the final analysis Results Employee responses to the assessment instrument ranged, on average, from a high of 134.4 for hotel A to a low of 106.7 for hotel Dalong a scale that could potentially range from a low of 42 to a high of 210. Though no single firm is expected to be perfectly aligned, it is interesting to note that, on average, the employees of hotel A perceived their firm's alignment at 63.8 percent of its potential, while hotel D employee's assessed its alignment at 50.8 percent Employee turnover rates per year are a good place to start in assessing the alignment audit since all four hotels were similar in size and quality ratings, but vary greatly in terms of employee turnover rates. Hotel A had the lowest annual turnover rate of 23 percent, followed by B at 24.10 percent. Cat 37.4 percent and Dat 50 percent (see Table l). No statistics were necessary in this between-group comparison due to the census nature of the data Between-group comparisons of these hotels are statistically different at p