A note on the judgmental effects of the balanced scorecard's information organization

We examine judgmental effects of the balanced scorecard's organization. The balanced scorecard contains a large number of performance measures divided into four categories. We examine whether the scorecard's organization results in managerial performance evaluation judgments consistent wit...

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Bibliographic Details
Published in:Accounting, organizations and society organizations and society, 2002-08, Vol.27 (6), p.531-540
Main Authors: Lipe, Marlys Gascho, Salterio, Steven
Format: Article
Language:English
Subjects:
Accounting
Balance theory
Evaluation
Information
Information management
Management
Organization
Organization theory
Studies
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Summary:We examine judgmental effects of the balanced scorecard's organization. The balanced scorecard contains a large number of performance measures divided into four categories. We examine whether the scorecard's organization results in managerial performance evaluation judgments consistent with a recognition of the potential relations (i.e. nonindependence) of measures within a category. Supporting this idea, we find that performance evaluations are affected by organizing the measures into the balanced scorecard categories when multiple below-target (or above-target) measures are contained within a category but that evaluations are not affected when the above/below-target measures are distributed across the scorecard's four categories.
ISSN:0361-3682
1873-6289
DOI:10.1016/S0361-3682(01)00059-9