search query: @author Salterio, S.E. / total: 5
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| Author: | Lipe, M.G. Salterio, S.E. |
| Title: | The balanced scorecard: Judgmental effects of common and unique performance measures |
| Journal: | Accounting Review
2000 : JUL, VOL. 75:3, p. 283-298 |
| Index terms: | Performance appraisal USA |
| Freeterms: | Impact analysis |
| Language: | eng |
| Abstract: | The balance scorecard is a new tool that complements traditional measures of business unit performance. This study examines judgmental effects of the balanced scorecard, specifically, how balanced scorecards including some measures common to multiple units and other measures that are unique to particular unit affect superiours' evaluations of that unit's performance. The test shows that only the common measures affect the superiours' evaluations. The implications of this result for research and practice are discussed. |
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