This letter / 01
The reviewer’s hours belonged in the account
Chargeable time is commercially useful, but a professional firm should examine the necessary work outside that category before using the percentage to judge an employee's contribution.
I once supported a performance measure because it seemed to make appraisal more consistent. Every reviewer could be discussed through the same chargeable-hours percentage, and managers would have a common starting point. The apparent fairness was attractive. What I had not examined carefully enough was the work the firm required but the measure left outside its preferred category. When technical assurance appeared as non-chargeable time, the report invited managers to treat it as a shortfall even though the professional service depended on it. Consistency in the arithmetic did not make that management conclusion sound.
