Start of quarter - Management: We need to increase X. Dev: Okay, here's how I'll break that down... (key results)
One month later - Management: Everything's changed... Y is the top priority now! Dev: Okay, that means we should focus on fozbuzzles.
One month later - Management: Oh, man, what we really need to focus on is Z! Dev: Alright, we can do that if we de-emphasize X and Y. Let's get Z done!
End of quarter - Management: You didn't meet any any of your OKRs other than Z! Dev: ...but you told me to drop X and Y...
Honestly, I've never seen an OKR that was relevant by the end of a quarter... We finish them or not, but the objectives are always wildly different every few months and priorities change.
Frankly, the start-of-quarter OKR system is incredibly disheartening... None of my major accomplishments or the primary focus of my work ever winds up being recorded, as only the items set at the first of the quarter are evaluated.
I've worked at other places (outside of tech) where the emphasis was on recording what you worked on and why at the _end_ of the quarter. In my experience, it's smoother for everyone. I'm a bit surprised at the focus on quarterly, pre-set OKRs in tech... It seems like a more adaptive process would be better for everyone.