Information for analyzing an existing job often comes from incumbents that are people who currently hold that position in the organization. They are a logical source of information, because they are most acquainted with the details of the job. A drawback of relying solely on incumbent's information is that they may have an incentive to exaggerate what they do, to appear more valuable to the organization. Information from incumbents should therefore be supplemented with information from observers, such as supervisors. Supervisors should review the information provided by incumbents looking for a match between what they are doing and what they are supposed to do. Research suggests that incumbents may provide the most accurate estimates of the actual time spent performing job tasks, while supervisors may be more accurate in reporting information about the importance of job duties.
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