Components and relative weights in utilization of dashboard measurement systems like the Balanced Scorecard

التفاصيل البيبلوغرافية
العنوان: Components and relative weights in utilization of dashboard measurement systems like the Balanced Scorecard
المؤلفون: Larry N. Killough, Gerald K. DeBusk, Robert M. Brown
المصدر: The British Accounting Review. 35:215-231
بيانات النشر: Elsevier BV, 2003.
سنة النشر: 2003
مصطلحات موضوعية: Net profit, Process management, Balanced scorecard, Computer science, Accounting, Dashboard (business), Operations management, Performance measurement, Situational ethics, Empirical evidence, Organizational performance, Return on capital
الوصف: This study provides empirical evidence on how dashboard measures are utilized in the evaluation of organizational performance. A hypothetical case, complete with dashboard measures, was presented to MBA students and graduate accounting students. Participants were asked to identify the importance of various measures and evaluate the organization's performance. Evidence gathered through the use of principal components analysis provided insight into the number of perspectives or components utilized in evaluating an organization's performance and the relative weight placed on each of those components by users of dashboard measurement systems. The evidence suggests that the number of performance measurement components and their relative composition is situational. They depend heavily on strategies of the organization. Bottom-line financial measures like return on invested capital and net profit, while perceived as more important than their nonfinancial counterparts, were not part of the extracted components suggesting that they were viewed as outcomes to be achieved by controlling more significant nonfinancial measures.
تدمد: 0890-8389
DOI: 10.1016/s0890-8389(03)00026-x
URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::75eb048cdd8b62741d32e38c03b272a3
https://doi.org/10.1016/s0890-8389(03)00026-x
Rights: CLOSED
رقم الانضمام: edsair.doi...........75eb048cdd8b62741d32e38c03b272a3
قاعدة البيانات: OpenAIRE
الوصف
تدمد:08908389
DOI:10.1016/s0890-8389(03)00026-x