Goal congruence is more likely to be promoted by using return on investment rather than residual income as a measure of a subunit's managerial performance.

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Using residual income as a measure of a subunit's managerial performance promotes goal congruence because it aligns the subunit's goals with those of the overall organization. Residual income takes into account the cost of capital and encourages the subunit to make investments that generate a return that exceeds the cost of capital. This approach is more likely to promote goal congruence than using return on investment, which does not consider the cost of capital and may encourage the subunit to focus on short-term gains rather than long-term value creation.

Goal Congruence Is More Likely to Be Promoted by Using