Abstract
The article looks at the findings of a study examining the extent to which relative performance of organization subunits on a set of quantitative measures of performance is in agreement with judgments of relative performance made at higher levels in the organization. The author discusses the adoption of goal setting programs within organizations to establish performance criteria for achievement levels. The study asked headquarters managers in two functional departments of a telephone company to rank field units from their respective function according to their relative overall performance. For the field engineering units, some combination of a few variables were found that related linearly to performance judgments.