Employees are not accountable for their results?
The operating system is designed by the managers. Employee efforts are an input into the operating system of the organization just like materials, equipment, methods, measurements, and the environment. Their efforts are mixed with the other inputs to create an output. It is impossible to unscramble the elements of a system and assign the results of the system to one input element, including an employee. The managers are accountable for outputs since they design and control the system and arrange the inputs. This approach measures the employee’s input to the system – the discretion used by the employee to bring the work to completion. This is the time-horizon of the person. This measurement is at the point of input where the manager assigns the task to the employee. The person’s time-horizon must match the time-span of the task. If it doesn’t, the employee will fail to complete the task as assigned. The employee’s level of discretion (their time-horizon) is judged by the manager when th