Do KPI Targets Actually Make Us Better?

This is from the "Accounting Makes Cents" podcast episode #118 released on Monday, 27 July 2026. Today, we’re looking at a classic management accounting dilemma: What happens when the metrics designed to drive efficiency end up creating unexpected operational issues? Now, if you’ve been working through your CIMA preparation—specifically around P1 and P2—you’ve likely come … Continue reading Do KPI Targets Actually Make Us Better?