Institutionalizing strategic blind spots: from substantive to symbolic accountability in performance systems

What is it about?

Organizations rely on performance systems—such as indicators, dashboards and review meetings—to monitor results and ensure accountability. These systems are designed to support learning and corrective action. However, this study explains how performance systems may gradually shift in function. Instead of helping organizations identify problems, they may reinforce dominant interpretations and discourage critical questioning. Over time, this can create “blind spots,” where important risks or weaknesses remain unnoticed. By clarifying how this process unfolds, the paper highlights the importance of maintaining open debate and structured challenge in governance practices to preserve meaningful accountability.

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