The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation Judgments

Autor:	Kerry A. Humphreys, Ken T. Trotman
Rok vydání:	2011
Předmět:	Process management Balanced scorecard Computer science Accounting Operations management Business and International Management Task (project management)
Zdroj:	Journal of Management Accounting Research. 23:81-98
ISSN:	1558-8033 1049-2127
Popis:	Judging divisional performance using the balanced scorecard is a complex task, with prior research finding a bias toward measures common to two divisions when managerial performance is evaluated. We conduct two experiments investigating the role of strategy information and strategically linked performance measures in eliminating this bias and establish a boundary condition for the common measures bias. We demonstrate that when strategy information is provided to managers and only some measures are strategically linked, the common measures bias exists (consistent with Banker et al. 2004). We find that when all the performance measures are strategically linked, but no strategy information is provided, the common measures bias also exists. However, if strategy information is provided and all measures are strategically linked (a condition which did not exist in previous research), the common measures bias is eliminated.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::b3704d3d7c99deccdaca55b418d9d9d9 https://doi.org/10.2308/jmar-10085 Zobrazit plný text záznamu Plný text ve formátu PDF