Why would they be? If my manager wants to constantly change priorities, then it’s THAT much easier for both of us when that same manager wants to know why the five things we agreed to do in January didn’t get done come performance review in November.

Just seems like logical record keeping to me.

Maybe you havent worked for a company which changes your priorities and then doesnt want to pay the performance bonus because the original (written down) goal was not met?

It does make sense, though. This would be a great opportunity for deflection.