Supplement | HBS Case Collection | May 1992 (Revised January 2000)

ABB: Accountability Times Two (A)

by Robert L. Simons


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; Complexity; Multinational Firms and Management; Finland;


Simons, Robert L. "ABB: Accountability Times Two (A)." Harvard Business School Supplement 192-141, May 1992. (Revised January 2000.)