Management failure to implement action plans
Observations at the case studies revealed that managers were not implementing action
plans drawn from the performance measurement system. Although action plans were
generated on paper, these were never implemented but served to fulfil brand audit
requirements.
This implies that managers are failing to realise the real value of the measurement systems.
As Neely (1998) argued, unless action plans are implemented based on the information
supplied by the measurement system, its impact on performance will be non-existent no
matter how good the system is. This evidence is indicative of managers acting to manage or
manipulate the measures to protect their own interests, in this case, performance incentives.