• Managers are not accountable. What happens when managers are not accountable regarding how they handle the performance and the performance evaluation of their employees? They are likely to inflate ratings so that employees receive what the manager thinks are appropriate rewards. Similarly, employees may set goals that are easily attainable so that performance rating will lead to the highest possible level of reward. In other words, when managers are not held accountable, rewards may become the driver for the performance evaluation instead of the performance evaluation being the driver for the rewards.