The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard

by Kaskey, Victoria L., Ph.D., CAPELLA UNIVERSITY, 2008, 115 pages; 3320547

Abstract:

The balanced scorecard is a management tool that uses common and unique measures of an organization and/or division. Lipe and Salterio (2000) found that individuals disregarded the unique measures of the balanced scorecard and concentrated on measures with which the users are familiar. This defeats the purpose of the balanced scorecard, which is to use unique and common measures to make strategic decisions. The following study examines whether a manager with accounting education and/or experience places more emphasis on the common measures of the balanced scorecard, since these measures are traditionally financial measures. In addition, the study will determine whether managers with more accounting education and/or experience analyzing the results of the balanced scorecard trust the results of the unique measures compared to the common measures.

AdviserPerry Haan
SchoolCAPELLA UNIVERSITY
Source TypeDissertation
SubjectsAccounting; Management; Business education
Publication Number3320547

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