search query: @indexterm Balanced scorecard / total: 46
reference: 17 / 46
| Author: | Wong-On-Wing, B. Guo, L. Yang, D. |
| Title: | Reducing conflict in balanced scorecard evaluations |
| Journal: | Accounting, Organizations and Society
2007 : MAY/JUL, VOL. 32:4-5, p. 363-377 |
| Index terms: | accounting balanced scorecard evaluation |
| Language: | eng |
| Abstract: | Recent studies provide evidence of companies' tendency to overlook the validity of the causal links btw. driver and outcome measures of the balanced scorecard (BSC), and to ignore the underlying strategically linked causal business models. This study hypothesises that individuals (here as: indvs.) in the top manager role do not take into account strategy effectiveness unless they are explicitly required to do so. In contrast, indvs. in the store manager role automatically consider the quality of strategy without being prompted to do so. A study based on 63 evening MBA students provides support for the hypotheses etc. |
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