The increased risk of conflict in assessing the achievement of objectives, particularly in the case of ambiguous objectives and complex billing, is reflected in the part of the company`s counterparty. The distinction between objective and subjective norms sometimes arises when a person claims that he or she has spoken jokingly. The vice president of a company that made boxboards used in gambling told the Washington State Game Commission that he would pay $100,000 to anyone who found a “curved board.” Barnes, a bartender who had bought two boards that had gone wrong some time earlier, brought one to the company`s office and asked for payment. The company refused and claimed that the statement was made jokingly (the public, at the Commission hearing, had laughed at the time of the offer). The court contradicted and found that the $100,000 deposit should be interpreted as a means of promoting boxing tables: different methods can be used to assess objectives. An effective tool is the balanced scorecard. In achieving objective control, it is important that it be transparent to staff and that it is seen as fair.  A disadvantage for the employee is the risk of losing the bonus of the agreement by objectives if he does not achieve the objective.  The basic right contract is the agreement between the parties.
It is not a necessary ingredient; in communist nations, treaties have been routinely negotiated (or negotiated in the few remaining communist countries) between the parties to which the conditions have been imposed. But in the West, and especially in the United States, an agreement is essential. It is not just a matter of convenience; It is at the heart of our philosophical and psychological convictions. The great contract law student Samuel Williston put it this way: “It was a consequence of the emphasis on the ego and the individual will that the formation of a contract must seem impossible, unless the will of the parties agreed. As a result, at the end of the 18th century, and at the beginning of the 19th century, we found the prevailing idea that there must be a “meeting of spirits” (a new expression) to form a treaty. Samuel Williston, “Freedom of Contract,” Cornell Law Quarterly 6 (1921), 365. But also these scholars, known as “subjectives”, realize that by the end of the 19th century, the other side, the “objectivists”, had taken over, and objective theory is the widely accepted theory. Goal agreements are concluded between two parties, but the objectives are set unilaterally by the employer as part of its management rights.  For employees, agreements on objectives lead to a clear focus on the company`s objectives and their own area of work, as well as a clear direction as to the type of contribution or performance expected by the company.
Employees are actively involved in the company`s objective. The possibilities for creativity and autonomy are also extended to staff. An agreement between employers and workers, in which the periodic targets for each worker are agreed on compensation according to the degree to which the objective is achieved.  Although objective contractual theory applies in virtually all U.S. legal orders, some aspects of subjectivity are nevertheless present in U.S. law. Thus, many of the reasons why a party or party can avoid a contract, such as errors or constraints, are based on the subjective beliefs or intentions of the parties. If both parties explicitly state that they are not committed to an agreement, a court will not recognize the agreement as enforceable. The court would also refuse to find a contract if one party did not intend to be bound and the other party knew or should have known that the first party did not intend to enter into a binding agreement.