A General Test for Distortions in Performance Measures
提出一种检验绩效衡量指标是否被扭曲的方法，通过估计指标引入前后其与组织真实目标关联的变化来识别，并用公共部门数据验证了扭曲的存在，为指标选择提供启示。
Results from the incentive literature suggest that performance measures are often distorted, eliciting dysfunctional and unintended responses. The existence of these responses, however, is difficult to demonstrate in practice because this behavior is typically hidden from the researcher. We present a simple model showing that one can test for the existence of distortions by estimating the change in the association between a performance measure and the true goal of the organization with the measure's introduction. Using data from a public-sector organization, we find evidence consistent with the existence of distortions. We draw implications for the selection of performance measures. Copyright by the President and Fellows of Harvard College and the Massachusetts Institute of Technology.