"Strategic performance measurement systems facilitate managers’ decision-making by translating strategy into performance measures. A critical feature of these measurement systems is that the strategically linked performance measures be transparent, allowing managers to ‘‘see through’’ the measures back to the strategy. This transparency allows managers to infer the firm’s desired course of action, gauge the appropriateness of the strategy, and adjust the strategy as deemed necessary. Ideally, managers see measures for what they are—imperfect proxies for intangible, over-arching strategic constructs. However, managers may fail to fully appreciate the fact that measures are merely representations of the true constructs of interest, ultimately acting as if the imperfect measures are the constructs of interest. This behavior—which we label surrogation—potentially hinders managers’ ability to make appropriate strategy-related judgments and decisions. The purpose of this paper is to investigate managers’ propensity to exhibit surrogation when using a strategic performance measurement system."
Ler isto e pensar nos políticos e na manipulação das estatísticas... como não recuar a 2008 e aprender a lição sueca, "Lições da Suécia"
Trecho retirado de "Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation"
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