Measurementship

This involves the lack of goal congruence created by
motivation to 'look good' in terms of the measures used
in control systems, even though no real benefit has
derived to the organization. It involved playing a
'numbers game' and manipulating the measures used by
a control system. There are two primary types of
Measurementship, 'smoothing' and 'falsification'.

Smoothing refers to an attempt to time activities in
such a way as to alter the appearance of measures in
different time periods. All measures used in control
systems are related to specified time periods. We may
wish to control units of production or net income for a
month or year. A manager may wish to smooth the
calculated net income number in two adjacent periods.
This can be accomplished, if profit is expected to be
unusually high during the first period, by incurring
expenditures that would have been made in the second
period in the prior period.

Falsification refers to the reporting of invalid data about
what is occurring in an organization. The invalid data is
designed to make a person or an activity look good in
terms of the measurement system. A number of years
ago, a US toy manufacturer, Mattel, was charged with
manipulating sales by intentionally accounting for
certain transactions incorrectly in order to show good
earnings for the stock market. This involved falsification
of a performance measure reported to external users of
accounting information. More recently, Barings, one of
Britain's oldest merchant banks, collapsed, as the result of
huge trading losses in derivatives trading by Nick
Leeson, its chief Singapore trader. Apparently, in addi-
tion to poor judgement, Leeson engaged in manipulating
and falsification of accounts (Stonham, 1996)
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Goal Displacement

This involves a lack of goal congruence created by
motivation to achieve some goals sought by the
organization at the expense of other intended goals.
Goal displacement may be caused by several things,
including suboptimization, selective attention to goals,
and inversion of means and ends. ...
http://www.dcc.uem.br/controladoria2011/arquivos/Prof_Josir-...
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Polskie terminy:
- manipulacja obrazem ekonomicznym jednostki
- manipulowanie rzeczywistego obrazu jednostki finansowej
- fałszowanie sprawozdań finansowych*
http://docplayer.pl/24727262-Czego-jeszcze-nie-wiemy-o-rachu...

- manipulacja wynikami księgowymi
- manipulacje księgowe / dokonywanie manipulacji księgowych
- manipulowanie wielkościami księgowymi
https://www.researchgate.net/profile/Blazej_Prusak/publicati...

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Note added at 6 days (2017-12-24 00:27:50 GMT)
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smoothing - wygładzanie wyników finansowych; falsification - fałszowanie
goal displacement - przemieszczenie/przesunięcie celów / zaburzenie hierarchii celów /