Performance measures and learning
New developments in performance measurement, like the balanced scorecard or value-based performance measures, tend to improve decisions by increasing the reflection of organisation goals in these new measures. However, they are also placing greater demands on decision makers' cognitive abilities in terms of perception and interpretation. This paper picks up the question of how these developments might influence the possibilities to learn and thereby the quality of long-term decisions. As the research object – learning of cognitively restricted individuals using performance measures – exhibits a high degree of complexity and still is quite unexamined, the paper adopts an explorative approach and bases its analysis on a computer simulation. Taking into consideration the usual restrictions on the generalisability of results obtained from simulation experiments, the findings nevertheless indicate that although new trends in performance measurement aim at the improvement of decision quality and learning through measures that reflect goals better, they can actually inhibit decision makers' learning or send their learning into the wrong direction.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 3 (2011)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.inderscience.com/browse/index.php?journalID=286|
When requesting a correction, please mention this item's handle: RePEc:ids:injams:v:3:y:2011:i:1:p:1-29. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson)
If references are entirely missing, you can add them using this form.