Mr.Trivedi, one of the branch managers, has some mental reservations about accepting the target for agricultural advances for his branch. The regional manager is confident that the potential reflected in the target exists in the branch. He comes to this conclusion from a report based on a field study by a head office official. The branch manager does not explicitly contest the feasibility of achievement of the target. The performance report in the succeeding months shows considerable variance from the target, and the cumulative performance report discloses a substantial shortfall from the target. The regional manager is wondering whether the variance is due to an unrealistic and high target or because of inefficiency in the branch operations.