From the perspective of their own careers, it is no surprise that managers tend to favor the alternative that makes their performance look better. In our examples throughout this chapter, the decision model and the performance-evaluation model were consistent. If, however, the performance-evaluation model conflicts with the decision model, the performance-evaluation model often prevails in influencing managers’ decisions. The Following table compares Toledo's accrual accounting income for the first year and the second year when the manager decides to keep the machine versus when the manager decides to replace the machine.