I have to take a bit closer look at this concept, however, and see if I can change the group's mind at least to a small extent. When it comes to higher level managers, I think we are all on the right track, we're all held accountable for just about everything and that's ok! But take this taken a notch or two or three. Can we hold a line supervisor responsible for going over budget on their overhead expenses when it's the depreciation on their machine that was too high (based on an accountant's decision to switch to double declining balance rather than straight line)? The supervisor had absolutely no say in how the depreciation was calculated nor could they impact that expense. Is it fair to reduce their performance appraisal because they missed their budget in overhead this period?

Group, your thoughts? Can you think of other situations we might ponder or discuss?