haku: @journal_id 767 / yhteensä: 88
viite: 4 / 88
| Tekijä: | Roberts, M.L. Albright, T.L. Hibbets, A.R. |
| Otsikko: | Debiasing balanced scorecard evaluations |
| Lehti: | Behavioral Research in Accounting
2004 : VOL. 16, p. 75-88 |
| Asiasana: | Accounting Finance Balanced scorecard Evaluation Performance appraisal Management |
| Kieli: | eng |
| Tiivistelmä: | Lipe and Salterio (2000) found that superiours disregarded half of the information when using a Balanced Scorecard (hereafter as: BS.) to evaluate the performance of two divisional managers. Only common measures affected the superiours' holistic evaluations, defeating the purpose of the BS. This study examines whether disaggregating the BS. results in evaluations consistent with the intent of the BS. approach. Results indicate the disaggregated strategy allows superiours to utilize unique as well as common measures, thus overcoming the common-measures bias. In addition, it is found that BS. performance evaluations explain more than half the variation in subsequent compensation decisions. |
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