ACCA Strategic Professional · Advanced Performance Management · Non-financial performance measurement
Brightwater Hotels is rolling out new non-financial measures such as guest satisfaction and room-turnaround time across its properties. Which implementation step is most likely to improve acceptance by hotel managers?
Involving hotel managers in choosing the measures and setting targets, and explaining how they connect to strategy, builds ownership and understanding. This participation improves acceptance, whereas imposed measures, premature pay linkage or dropping financial measures tend to cause resistance or imbalance.
- AImposing the measures from head office without consultation to ensure consistency
- BInvolving managers in selecting and setting targets for the measures, and explaining how they link to strategyCorrect
- CLinking all pay to the new measures immediately before data reliability is tested
- DReplacing all financial measures with the new measures
Explanation
Participation and clear links to strategy build ownership and understanding, supporting acceptance. Imposing measures risks resistance, tying pay before data is reliable causes disputes, and dropping financial measures removes balance.
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