Association of Chartered Certified Accountants (ACCA) Certification Practice Test

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In performance appraisals, what does "results-related assessment" focus on?

  1. Employee attendance

  2. Parameters of behavior

  3. Targets of performance previously agreed upon

  4. Overall team dynamics

The correct answer is: Targets of performance previously agreed upon

Results-related assessment in performance appraisals focuses specifically on the targets of performance that have been previously agreed upon between the employee and their manager. This approach emphasizes the measurable outcomes that an employee is expected to achieve within a certain timeframe. It provides a clear metric for evaluating how effectively an employee meets the goals set at the beginning of the appraisal period. By centering the assessment on these agreed-upon targets, organizations can ensure that performance evaluations are objective and closely aligned with the strategic objectives of the company. This method of assessment allows for a straightforward evaluation of an employee's contributions to the team's success and the overall business goals, making it easier to identify high performers as well as areas where improvement is needed. In contrast, other options such as employee attendance, parameters of behavior, or overall team dynamics focus on different aspects of performance that may not directly correlate to the achieved results. Attendance looks at presence rather than productivity, behavior parameters may address interpersonal skills, and team dynamics involve the interaction between team members rather than individual accountability regarding results.