Question Tag: Self-Interest Threats

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MA – Nov 2021 – L2 – Q2c – Models of evaluation Quality

Discuss circumstances that may create self-interest threats in performance management.

c) An Accountant is not immune from putting their interest ahead of organizational goals. The tendency to hide serious errors that might affect one’s competence as an Accountant cannot be discounted. This is especially the case when an increase in remuneration is based on performance assessment.

Required:
Explain TWO (2) examples of circumstances that may create self-interest threats in performance management. (5 marks)

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MA – Nov 2021 – L2 – Q2c – Models of evaluation Quality

Discuss circumstances that may create self-interest threats in performance management.

c) An Accountant is not immune from putting their interest ahead of organizational goals. The tendency to hide serious errors that might affect one’s competence as an Accountant cannot be discounted. This is especially the case when an increase in remuneration is based on performance assessment.

Required:
Explain TWO (2) examples of circumstances that may create self-interest threats in performance management. (5 marks)

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