An American business theorist, business executive and management consultant man, known as co-creator, together with Robert S. Kaplan, of the balanced scorecard
Apparently this method of scoring performance made it to the top of the cognitive heap for some reason. It's the best point to start.
On re-reading: you get punished by what you measure, since employees strive to meet your objectives even if the method of doing that is invidious. Since measurements are themselves incentives, we can expect this broad based measurement system to be a kind of hyperincentive.
But the result is otherwise: it comes off as authoritarian and totalitarian. Focus, Kaplan says, on what your employees are learning, planning, saying and doing. Complete control is the practical outcome of this "management" system.
The reason this system rose to the top of the cognitive heap of business control systems is NOT because it is best. No. It is the top system because it dresses up its authoritarian and totalitarian agenda in the most persuasive rationalistic costuming.
Altogether this now seems like a morally repugnant system, incompatible with a civil society.