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

By M. Lipe, Steven E. Salterio. 2002

292 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Safety Research

View Paper: https://www.semanticscholar.org/paper/5e087a6bc7d9155fa1d73567d2ce443606937e75

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Citations in the corpus

Relations among Measures, Climate of Control, and Performance Measurement Models* (2007, unknown): “Lipe and Salterio (2002) find that experimental subjects made different but not necessarily better decisions related to alternative formats of performance measures (i.e., randomly arranged versus measures in displayed “balanced scorecard” categories).”
Designing a performance measurement system: A case study (2004, background): “Many conceptual questions are still not answered, for example: What are the effects of clustering on decision-making processes [28]? What are the effects of combining several measures into an overall score? Why do some firms rank, for example, quality improvement opportunities using some quality mea”
Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard (2010, methodology): “The above also provides an alternative explanation for the results of Lipe and Salterio (2002).”
The impact of the corporate balanced scorecard on corporate control—A research note (2010, background): “…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, 2007; Drury, 2004; Hopper…”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Later, Lipe and Salterio (2002) also found that managers had difficulties recognising the relations between multiple measures within a BSC category unless those measures were consistent in showing positive performance or consistent in showing negative performance.”
Unmixed signals: How reputation and status affect alliance formation (2014, background): “Literatures outside management studies suggest that negative quality signals may have considerable impact on the formation of quality perceptions (e.g., Lipe and Salterio, 2002; Madan and Suri, 2001).”