All personnel, including partners, of public accounting firms must usually turn in biweekly time reports, showing how many hours were devoted to their various duties. These firms have traditionally looked unfavourably on idle or unassigned staff time. They have looked favourably on heavy percentages of chargeable time because this maximises revenue.
What effect is such a policy likely to have on the behaviour of the firm’s personnel? Can you relate this practice to the problem of goal congruence that was discussed in this chapter? How?