haku: @author Ittner, C. D. / yhteensä: 10
viite: 2 / 10
| Tekijä: | Ittner, C. D. Larcker, D. F. Meyer, M. W. |
| Otsikko: | Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard |
| Lehti: | Accounting Review
2003 : JUL, VOL. 78:3, p.725-758 |
| Asiasana: | PERFORMANCE MEASUREMENT FINANCIAL REPORTING FINANCIAL PERFORMANCE |
| Kieli: | eng |
| Tiivistelmä: | Drawing upon economic and psychological studies on performance evaluation and compensation criteria, the authors develop hypotheses regarding the weights placed on different types of measures. The authors find that the subjectivity in the scorecard plan allowed superiors to reduce the "balance" in bonus awards by placing most of the weight on financial measures, to incorporate factors other than the scorecard measures in performance evaluations, to change evaluation criteria from quarter to quarter, to ignore measures that were predictive of future financial performance, and to weight measures that were not predictive of desired results. |
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