Second, in contrast to popular claims, nonfinancial measures are not seen as significantly different from financial measures in their contribution to operational and strategic decision making and their capacity to align intra- and interdepartmental objectives. Surprisingly, subjective measures are seen as being the least effective among the three measurement types along these dimensions (except for “strategic decisions”). A plausible explanation for this is that the strongest weight for performance evaluation is still being placed on financial measures. In our sample, the performance evaluation weights are, on average, 49% on financial, 30% on nonfinancial, and 21% on subjective measures (not tabulated). When financial performance dominates the performance evaluation, it is perhaps no surprise that departmental financial measures provide the primary focus for managers’ short-term decision making.