Describes the conflict between the controller and the corporate division president on labor standards that division purposefully overstated to protect their fields. Illustrates the multiple roles of standards, and the role of the controller and operational management in the resolution of such conflicts. "Hide
by Kenneth A. Merchant, Lourdes Ferreira Source: Harvard Business School 14 pages. Publication Date: December 18, 1985. Prod. #: 186136-PDF-ENG