The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures
By M. Lipe, Steven E. Salterio. 2000
923 citations recorded by the source corpus.
Subfields: Management Information Systems
View Paper: https://www.semanticscholar.org/paper/6b2b2da3869f66cf828102a0d7932dc59b0027da
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Management Information Systems
- Matthew Hall
- Frank Selto
- M. Malina
- Eddy Cardinaels
- Paula van Veen-Dirks
- Monica Franco-Santos
- D. Otley
- Steven E. Salterio
Citations in the corpus
- Perspectives on experimental research in managerial accounting (2003, background): “While recent experimental research in managerial accounting addresses some of these issues (e.g. Lipe & Salterio, 2000, 2001; Luft & Shields, 2001b, 2001c), more research is needed.”
- Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity (2001, neutral): “…performance measures are available and superiors have discretion in ‘weighting’ the different performance measures, there is a general tendency to put more weight on objective and common measures of performance, which results in less ‘balance’ (e.g., Ittner et al. 1999; Lipe and Salterio 2000).”
- Strategy, Choice of Performance Measures, and Performance (2006, background): “It increases system complexity, thus taxing managers' cognitive abilities (Ghosh and Lusch 2000; Lipe and Salterio 2000, 2002).”
- The design and use of performance management systems: An extended framework for analysis (2009, background): “Research shows that performance evaluations of business units that use balanced scorecards place greater emphasis on common measures than on unique measures (Banker et al., 2004; Lipe and Salterio, 2000) and that they are influenced by strategically linked measures only to the extent that business u”
- Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II (2001, background): “The academic literature, rooted in the original performance measurement aspects of the scorecard, focuses on the BSC as a measurement system (Ittner et al. 1997; Ittner and Larcker 1998; Banker et al. 2000; Lipe and Salterio 2000 ) but has yet to examine its role as a management system.”