| Popis: |
The increased pace of change in the organization's environment has led to decision makers are looking for alternative control instruments that are more adaptable to the specific operation. It is realistic to imagine that decision makers will be faced with choices between different instruments. Yet, decision makers in accordance with previous research tend to be reluctant to change. This study analyzed the impact of cognitive dissonance on the decision makers in the choice between the budget and the balanced scorecard as a management tool, and if there are any differences between how hard it is to change budget to the balanced scorecard and vice versa. The problem formulation was tested by using two hypotheses in the form of an experiment conducted by a group of students in the MBA program, which can be compared with decision makers of tomorrow, where they had to make a choice between the budget and the balanced scorecard as management tools. Collected data were analyzed and the results showed that cognitive dissonance has a negligible impact on decision makers in the choice between budget and the balanced scorecard. The results also showed that individuals who choose balanced scorecard as a management tool is less prone to change and are not affected as much by the information that they were asked to read, compared to those individuals who choose budget. The reason for this may be that individuals who choose the balanced scorecard has more experience and hence a larger deep rooted frame of reference that makes them more committed to their chosen management tool. Validerat; 20110622 (anonymous) |
