When selecting nonfinancial performance measures, managers should consider that • people are more comfortable with quantitative rather than qualitative measures.

• the measures need to be clearly specified and communicated to those who will be evaluated by the measures.

• the measures must be relevant to the objective, trace responsibility, and benchmark internally and/or externally.

• the measures use valid data that can be obtained in a cost-beneficial manner.

• too many measures are counterproductive. LO.1