| HBS Case Collection
(Revised from original 1992 version)
ABB: Accountability Times Two (A)
Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has set different performance targets (financial and non-financial) which must be reconciled. In addition, a bonus scheme must be developed and approved.
Keywords: Performance Expectations;
Multinational Firms and Management;