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Dear Sir, What is the Exact difference between Tunnel Vision & Measure Fixation?
Thanks in advance….
Not of difference a lot, I don’t think. However an ACCA article (https://www.accaglobal.com/uk/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/the-pyramids.html) says:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example, efforts to ensure a staff utilisation ratio of 72%, measured in terms of chargeable hours as a proportion of total hours available, may lead to inadequate documentation of client records and developments in areas such as communication and teamwork.
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be effective. For example, using too junior staff on an audit in order to limit costs might result in much re-work, costly delays, and client dissatisfaction.
As I say, not a lot of difference!
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