Accountability Perspectives in Management Approaches
Dr. Luis De La Cruz, Professor, United States
Objectives are defined as value-based ends towards which organizational and individual activities are directed. Regardless of the type of management approach whether MBO or MBE, performance will still be measured by the outcomes of objectives framed by multiple accountability.
Hence, a mutual agreement should precede joint objective settings before following a format of an MBO joint approach.
Authority and accountability are conveyed under an MBO process to increase success potential.
MBE not to be confused with management by example. Management by exception conveys authority to subordinates until outcome deviations become exceptions to be reacted to, as an after the fact management approach to the issue of control.
MBE increases the risk and cost of after-the-fact corrections in the absence of accountable contingency plans and rigid monitoring.
Savings from delegation and reduction of management workload challenge the appropriateness of MBE versus MBO as an after the fact approach in high stake industries.