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Reducing conflict in balanced scorecard evaluations

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  • Wong-On-Wing, Bernard
  • Guo, Lan
  • Li, Wei
  • Yang, Dan

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  • Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 363-377.
    • Handle: RePEc:eee:aosoci:v:32:y:2007:i:4-5:p:363-377
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    References listed on IDEAS

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    1. Otley, David & Pollanen, Raili M., 2000. "Budgetary criteria in performance evaluation: a critical appraisal using new evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 483-496, May.
    2. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    3. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    4. Moers, Frank, 2005. "Discretion and bias in performance evaluation: the impact of diversity and subjectivity," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 67-80, January.
    5. Ilgen, Daniel R. & Barnes-Farrell, Janet L. & McKellin, David B., 1993. "Performance Appraisal Process Research in the 1980s: What Has It Contributed to Appraisals in Use?," Organizational Behavior and Human Decision Processes, Elsevier, vol. 54(3), pages 321-368, April.
    6. Lipe, Marlys Gascho & Salterio, Steven, 2002. "A note on the judgmental effects of the balanced scorecard's information organization," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 531-540, August.
    7. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    8. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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    Cited by:

    1. Mirjana Todorović & Milan Čupić & Dejan Jovanović, 2022. "Sustainable Lean Implementation: A Study Of Serbian Companies," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 67(234), pages 81-108, July – Se.
    2. Pérez Granero, Luis & Guillén, Manuel & Bañón-Gomis, Alexis J., 2017. "Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las empresas españolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 82-94.
    3. Kerry A. Humphreys, 2023. "The balanced scorecard: Do managers need a strategy map when evaluating performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4357-4373, December.
    4. Upton, David R. & Arrington, C. Edward, 2012. "Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 281-297.
    5. Geoffrey Bartlett & Eric Johnson & Philip Reckers, 2014. "Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 143-165, May.
    6. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, vol. 7(3), pages 1-14, March.
    7. Jazayeri, Mostafa & Scapens, Robert W., 2008. "The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system," The British Accounting Review, Elsevier, vol. 40(1), pages 48-70.
    8. Karim Charaf & Biljana Pesalj, 2011. "L'adoption du " Balanced-scorecard " dans les économies de transition : Le cas de la Serbie," Post-Print hal-00646830, HAL.
    9. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    10. Wynder, Monte, 2010. "Chemico: Evaluating performance based on the Balanced Scorecard," Journal of Accounting Education, Elsevier, vol. 28(3), pages 221-236.
    11. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    12. Carmona, Salvador & Iyer, Govind & Reckers, Philip M.J., 2014. "Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability," Advances in accounting, Elsevier, vol. 30(1), pages 9-17.
    13. Rakesh Raut & Naoufel Cheikhrouhou & Manoj Kharat, 2017. "Sustainability in The Banking Industry: A Strategic Multi‐Criterion Analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 550-568, May.
    14. Cidália Oliveira & Margarida Rodrigues & Rui Silva & Galvão Meirinhos & Mário Franco, 2022. "BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters," Sustainability, MDPI, vol. 14(23), pages 1-22, November.
    15. Rajesh, R. & Pugazhendhi, S. & Ganesh, K. & Ducq, Yves & Lenny Koh, S.C., 2012. "Generic balanced scorecard framework for third party logistics service provider," International Journal of Production Economics, Elsevier, vol. 140(1), pages 269-282.
    16. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
    17. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    18. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    19. Marie H. Bani Khaled & Salem S. Al-Oun, 2019. "Strategic Planning Using Balanced Scorecard an Experience by Al Al-Bayt University, Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 144-159, October.
    20. Maria José Gomes & António Sousa & Jorge Novas & Ricardo Vinícius Dias Jordão, 2021. "Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo," Sustainability, MDPI, vol. 13(18), pages 1-18, September.

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