accountability and reviews are more important at higher levels, not less.
by bill reeb and dominic cingoranelli
evaluation of performance and goal achievement is something done that should be performed multiple times during the year. unfortunately, many cpas tend to think of management as a waste of time, and evaluations as purely a human resources requirement created by the government to protect employees to the disadvantage of the organization.
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well, that is one way to look at it. but we think it’s the wrong way.
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