MA.9:4.4 - Change the account or its use where warranted

Choose the smallest change that addresses the established problem: clarify a denominator, separate meanings, change the performance interpretation or provide a missing consequence alongside the existing figure. Preserve information still needed for legitimate reporting and decisions.

When performance interpretation is the missing contribution, OPS.22 develops the judgement from the aim, result, changed conditions, participants’ actions and joint consequences. If the aim or comparison itself is unsound, OPS.21 reconstructs it. Use an adequate existing interpretation directly.

If the repair changes reward or authority arrangements, use OCE to plan the necessary organizational work and have the responsible people make the change effective.

Specify what observable consequence would indicate improvement or a new problem. Revisit the actual use after the change, keeping changes in demand and other conditions available for interpretation.