3 Two approaches within the existing organisation reporting relationships are the following a Placing higher priority on having her performance-analysis staff view the division personnel as important customers and actively seeking out ways to increase customer satisfaction. b Encouraging greater use of teams in which division personnel and corporate control personnel are members. Hopefully, mutual respect will increase by this close interaction. A more extreme approach would be to change the organisation’s reporting relationships and staff assignments. For example, each division manager could have his or her own performance-analysis staff member as part of the plant accountant’s group.
