What job roles have the largest gap between employees’ performance and organization expectations?

In my opinion, I would see finance and HR as the two key sensors of the health status of the organization. Not necessarily because of their own problems inside these two functions, but because of being a hub point that reflects the overall corporpate performance of the organization versus expected/desired ones ||

Finance reflects the overall healthcheck indicator of the financial status of the company. while HR reflects the people dimension healthcheck status indicator of the organization