Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

By Christopher D. Ittner, David F. Larcker, Marshall W. Meyer. 2003

948 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Safety Research

View Paper: https://www.semanticscholar.org/paper/08a00ddc2658a72f0d8c7146d405a7ccefcc8963

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Citations in the corpus

In Search of Management Accounting Theory (2009, background): “We doubt this as we seldom see attempts to address the strengths and weaknesses of various theories in a single study (Merchant et al., 2003; see for example Ittner et al., 2003, for an exception).”
Does the balance scorecard work: an empirical investigation (2008, background): “5 incentive scheme in a global financial services firm (Ittner et al., 2003a). This study is rather critical of the balanced scorecard, arguing that the inherent subjectivity in the incentive scheme associated with the balanced scorecard undermined the credibility of the balanced scorecard in the or”
The impact of the corporate balanced scorecard on corporate control—A research note (2010, background): “…Review, Journal of Management Accounting Research and Management Accounting Research contain articles on BSC (e.g., Ittner and Larcker, 1998; Ittner et al., 2003; Lipe and Salterio, 2002; Malmi, 2001) and it is covered in major management accounting textbooks (Anthony and Govindarajan,…”
The design and use of performance management systems: An extended framework for analysis (2009, background): “The use of subjective performance evaluations in conjunctionwith the balanced scorecard has attracted criticism for permitting favouritism and for creating uncertainty about evaluation criteria (Ittner et al., 2003).”
Relations among Measures, Climate of Control, and Performance Measurement Models* (2007, neutral): “…the importance of the cause-and-effect properties of balanced scorecards (e.g., Kaplan and Norton, 1996, 2001; Ittner and Larcker, 2003) and empirical research that suggests causality (Bryant et al., 2004; Ittner et al., 2003; Banker et al., 2000; Ittner and Larcker, 1998; Rucci et al., 1998).”
Strategy, Choice of Performance Measures, and Performance (2006, background): “…measures contributes to recent work in accounting that has begun to focus on the use of subjectivity in performance measurement, evaluation, and incentives (e.g., Bushman et al. 1996; Gibbs et al. 2004; Ittner, Larcker, and Meyer 2003; MacLeod and Parent 1999; Moers 2005; Murphy and Oyer 2004).”
Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard (2010, methodology): “Ittner et al. (2003) further note that, in bonus plans, evaluators ignored many leading (non-financial) indicators for firm performance. are weighted when performance differences between business units are located in financial, rather than non-financial, categories.”
Determinants and Effects of Subjectivity in Incentives (2004, neutral): “Quantitative performance measures are also often susceptible to manipulation by employees (Holmstrom and Milgrom 1991; Baker et al. 1994; Ittner et al. 2003).”