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The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures
Abstract
The balanced scorecard is a new tool that complements traditional measures of business unit performance. The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth. Advocates of the balanced scorecard suggest that each unit in the organization should develop and use its own scorecard, choosing measures that capture the unit's business strategy. Our study examines judgmental effects of the balanced scorecard—specifically, how balanced scorecards that include some measures common to multiple units and other measures that are unique to a particular unit affect superiors' evaluations of that unit's performance. Our test shows that only the common measures affect the superiors' evaluations. We discuss the implications of this result for research and practice.
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Payne, J. W., Bettman, J. R., & Johnson, E. J. (1993) · doi:10.1017/cbo9781139173933 · Cited by 3,487
Cited by
Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I
Kaplan, R. S., & Norton, D. P. (2001) · Accounting Horizons · doi:10.2308/acch.2001.15.1.87 · Cited by 1,898
The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
Malina, M. A., & Selto, F. H. (2001) · Journal of Management Accounting Research · doi:10.2308/jmar.2001.13.1.47 · Cited by 820
Hoque, Z. (2014) · The British Accounting Review · doi:10.1016/j.bar.2013.10.003 · Cited by 490
Cuccurullo, C., Aria, M., & Sarto, F. (2016) · Scientometrics · doi:10.1007/s11192-016-1948-8 · Cited by 365
Metadata
- Authors
- Lipe, M. G., & Salterio, S. E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2000-07-01
- Volume
- 75
- Issue
- 3
- Pages
- 283-298
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2013356846
- Cited by
- 843
- References
- 1
- FWCI
- 31.30
- Type
- journal article
- Language
- en
- Open access
- closed
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- Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review. https://doi.org/10.2308/accr.2000.75.3.283
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