• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Difference between Measure Fixation and Tunnel Vision

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Difference between Measure Fixation and Tunnel Vision

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by Abdul Rafay.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • October 31, 2016 at 7:17 am #346731
    Abdul Rafay
    Member
    • Topics: 29
    • Replies: 44
    • ☆☆

    The technical article, THE PYRAMIDS AND PITFALLS OF PERFORMANCE MEASUREMENT, defines the two as:

    Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas.

    Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be effective.

    They seem like the same thing, focusing on performance measures/indicators leading to unintended consequences in other areas of performance, this is if u look at the examples given in the Technical Article for the two.
    Please provide explicit differences in the two.

    Furthermore, It goes on to say that “Involving staff at all levels in the development and implementation of the scheme” will reduce tunnel vision and “Being flexible in the use of performance measures” will reduce the extent of measure fixation, however, since they are so much the same thing shouldn’t both of these actions reduce both of these problems related to performance measures?

    If you can spare the time, differentiate sub-optimization from the two as well.

  • Author
    Posts
Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Salexy on Optimal pricing – equations- ACCA Performance Management (PM)
  • zan13898 on Sources of Finance – Islamic Finance – ACCA Financial Management (FM)
  • hana256 on Corporate Reorganisation and Capital Reconstruction Schemes (part 2) – ACCA (AFM) lectures
  • rustamdiamond on FA Chapter 9 Questions – Inventory and IAS 2

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in