What vs how

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the papers in context. Findings Performance management often uses SMART objectives; however, the setting of such goals is often difficult. Managerial perspectives focus on either results or processes, and in parallel, tasks can also be seen as being straightforward or complex. A contingency model is suggested, which ranks tasks on a scale from straightforward/results-based to complex/process-oriented. Such a scale makes objective setting more flexible, requires detailed discussions between managers and employees within the broader scope of the organization’s values, and makes for more effective objective setting and achievement. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.