According to Gillian Hibberd (2011) (strategic director – resources and business transformation – at Buckinghamshire County Council) performance appraisal, after dismissing people, is the task managers hate to carry out the most. Considering that appraisals are intended to plan for the incoming future, when the economic landscape is dominated by uncertainty and likely economic hardship this task is perceived by managers as even more unpleasant and trickier. It can be said that many managers consider it at best a waste of time and at worst a process hampering performance, rather than improving it.