In any corporation many, if not most managers, directors and VPs are not measured by revenue impact. Not they don't have a revenue impact but that they aren't m

In any corporation many, if not most managers, directors and VPs are not measured by revenue impact. Not they don't have a revenue impact but that they aren't measured by it because the contribution is indirect. In those cases, I notice that the 4 most common places for distorting or cheating the system aren't in the article--budget, head count (hiring), performance reviews and space allocation. And the gaming can come from below by inflating budget requests, head count and the like--empire building, or from above by underinvesting in or cutting critical functions where the revenue impact is indirect.