Software development takes immense intellectual effort. Even the best programmers can rarely sustain that level of effort for more than a few hours a day. Beyond that, they need to rest their brains a bit, which is why they always seem to be surfing the Internet or playing games when you barge in on them.
Joel SpolskyThat's another flaw with performance-based rewards: They are easy for one of your competitors to top.
Joel SpolskySo if you want to get things done, you positively have to understand at any given point in time what is the most important thing to get done right now and if you're not doing it, you're not making progress at the fastest possible rate.
Joel Spolsky