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And subject to gaming. Morning Star might be a nice cooperative environment - but when corporates try "360 review" it can get nasty. I've seen investment banks where people treat their colleagues as competitors for the bonus pool. If the review forms part of the bonus assessment why would people play nicely?

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MBAs basically 5 star everyone in a 360 review. One reason is that you may work with these people again or they may be your boss sometime in the future (so yes do good work but why would you screw someone over). It should be noted that your 360 feedback is not anonymous. And two, it devalues the 360 review because it is effectively worthless. I've only seen 360s that work in cross functional teams where each person have independent and specific job responsibilities where the team is evaluated on performance and not the individual.

Absolutely -- in investment banking, 360 reviews are purely angling and knife-fighting. And "co-heads" of anything is an intentional Death Match.

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