Too Much Accountability
Effective controls allow managers to determine whether
employees successfully discharge their responsibilities. If standards are properly set and
performance accurately measured, managers know when problems arise and which depart-
ments and individuals are responsible. People who do not want to be answerable for their
mistakes or who do not want to work as hard as their boss might, therefore, resist control.
For example, American Express has a system that provides daily information on how
many calls each of its customer service representatives handles. If one representative has
typically worked at a slower pace and handled fewer calls than other representatives, that
individual’s deficient performance can now more easily be pinpointed.
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