haku: @all business design / yhteensä: 454
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| Tekijä: | Cardinaels, E. Veen-Dirks, P.M.G. van |
| Otsikko: | Financial versus non-financial information: the impact of information organization and presentation in a Balanced Scorecard |
| Lehti: | Accounting, Organizations and Society
2010 : AUG, VOL. 35:6, p. 565-578 |
| Asiasana: | finance information balanced scorecard performance appraisal experiment design |
| Vapaa asiasana: | non-financial information |
| Kieli: | eng |
| Tiivistelmä: | This paper examines how the organization and presentation of performance measures affect how evaluators weight financial (henceforth as: fin.) and non-financial (as: non-fin.) measures when evaluating performance. Two experiments are performed with participants acting as senior executives charged with evaluating two business-unit managers. Performance differences btw. business units are included in a fin. category or in one of the three non-fin. ones. Particularly, the first experiment deals with how organizing measures in a Balanced Scorecard (BSC) format affects performance evaluations. The results show that when the performance differences are included in the fin. category, evaluators using a BSC-format weight more fin. category measures than evaluators using an unformatted scorecard. Conversely, when performance differences are contained in the non-fin. categories, whether measures are organized into a BSC-format or into an unformatted scorecard has no impact on the evaluation. |
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