Lost in Translation¶
Choi, W., Hecht, G. W., & Tayler, W. B. (2012). Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation. The Accounting Review, 87(4), 1135-1163.
Cited by¶
3 citations across 3 artifacts.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Fallacy Of Misplaced Concreteness
- Software and data — schemas, ontologies, and dashboards become the unit of reasoning while the messy events they were derived from drop from view ("if it's not in the CRM, it didn't happen").
This sourceEstablishes 'surrogation' — managers lose sight of the strategic construct a measure represents and act as though the measure is the construct itself — the reification of a metric/dashboard as the thing it summarizes.
- Software and data — schemas, ontologies, and dashboards become the unit of reasoning while the messy events they were derived from drop from view ("if it's not in the CRM, it didn't happen").
Mechanisms¶
- Guided Analysis Template
- Its failure mode is box-ticking: writers fill fields to satisfy the form rather than to reason, a case of surrogation
This sourceDefines surrogation as optimizing or treating a measurable proxy as though it were the underlying strategic goal.
- Its failure mode is box-ticking: writers fill fields to satisfy the form rather than to reason, a case of surrogation
- KPI Governance
- A useful anchor here is surrogation — the documented tendency for people to lose sight of the strategic construct a measure was meant to represent and act as if the measure itself is the goal.
This sourceDefines strategy surrogation as treating a performance measure as the strategic construct it only represents.
- A useful anchor here is surrogation — the documented tendency for people to lose sight of the strategic construct a measure was meant to represent and act as if the measure itself is the goal.
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