The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

Topics:
Strategic Management Tools
Tags:
Accountability,
University Of Waterloo,
Team Management,
Performance Management,
Performance Evaluation,
Marketing Research,
Marketing,
Management,
Human Resources,
Balanced Scorecard,
...
Source:
University of Waterloo

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Overview: The balanced scorecard has been hailed as one of the major developments in management accounting in the past decade. Lipe and Salterio (2000) find that one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business unit, tend to be ignored by managers when making performance evaluation judgments. The study presented in this paper identifies and tests two approaches to reducing this "common measures bias." Implications for theory and practice are also discussed in the paper.

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Format: PDF | Size: 284KB | Date: Sep 2003 | Pages: 48


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