A word of caution, not everyone likes being held accountable. They feel threatened when MBO is used to evaluate their preformance. A bosses ego can be at risk.

When I tried to implement MBO in my Division, my boss informed me that he was the boss. I was not to tell him what to do and I was to do only what I was told.

MBO works when the entire organization accepts it as an effective way to manage a project. MBO fails when it is used as a tool for preformance evaluation. MBO&R is a tool to help an organization know what has to be done and to work together as a team. MBO&R can help manage a project. It does not replace the human skills management must have to create a dedicated, enthusiastic team.