The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy

By Rajiv D. Banker, Hsihui Chang, Mina Pizzini. 2004

535 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/b4bc848e56b8b56d506fdb51108d2e752d93d9fa

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In Management Information Systems

In Organizational Behavior and Human Resource Management

Citations in the corpus

How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “As BSCs provide a comprehensive set of indicators of present and future performance (e.g. Banker et al., 2004), they are deemed to be of practical use in industries where performance is multi-faceted, such as the health care industry.”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Banker et al. (2004) and Wong-On-Wing et al. (2007) both found that encouraging evaluators to consider strategy helped to reduce decision bias. Banker et al. (2004) found that the provision of detailed graphical and verbal information about firm strategy increased managerial use of strategically lin”
Psychology Models of Management Accounting (2010, background): “Banker et al. (2004) 15.”
Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard (2010, methodology): “, Banker et al., 2004; Lipe & Salterio, 2000, 2002). Participants assume the role of senior executive of the retail firm, ‘‘VQS Inc.,” which specializes in clothing. Participants review the performance of two VQS business units, ‘‘Streetware” and ‘‘Family Fashion.” Streetware specializes in youth fa”
Measuring hotel performance: Using a balanced scorecard perspectives’ approach (2013, background): “The BSC framework enables managers to look both to the past (using financial indicators) and to the future (using learning and growth indicators) (Banker et al., 2004).”
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”
Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “In contrast to the positive results reported by Banker et al. (2000) and Davis and Albright (2004), quasi-experimental studies by Neely (2007) and Griffith and Neely (2007) reach conflicting conclusions regarding the benefits from Balanced Scorecard systems. Neely (2007) uses data from two sister di”