Although feedback analysis is useful to observe discrepancies between goals written a year or six months ago and those written a year or six months ago, we often hear of cases where supervisors try to use it to assess their subordinates, creating a risk aversion bias. I think you may have overlooked the original premise of Drucker, who promoted feedback analysis. Knowledge workers must manage themselves.
They cannot directly or closely supervise knowledge workers. They can only provide them with assistance. Knowledge workers must manage themselves. They must manage themselves so that their work will lead to performance and contribution, that is, to results.
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