I first heard this acronym on international project management course. There ti was defined somewhat different:
in reply to Re^3: Annual Self Appraisal forms and all this (censored)
in thread Annual Self Appraisal forms and all this (censored)
Back there, words without additional description where enough to describe what each of objectives mean. They where guidelines. Than again, this was project management course and there where people from HR deparment on that course also.
- Specific and clearly defined by the client
- Result Oriented
- Time Related
Guidelines should help and not become measurement tool.