Page 113 - APM Integrated Workbook STUDENT S18-J19
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Human resource aspects of performance management
2.4 Berry, Broadbent and Otley
Identified the following problems associated with poorly designed performance
measurement systems:
1 Misrepresentation Creative reporting.
2 Gaming
A form of dysfunctional behaviour.
3 Sub-optimisation
4 Misinterpretation
For example, an undue focus on financial
performance.
5 Myopia
6 Measure fixation
An undue focus on achievement of targets
to the detriment of long-term performance.
7 Tunnel vision
Unwillingness to change scheme once set
8 Ossification
up.
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