The judgmental effects of strategy maps in balanced scorecard performance evaluations

International Journal of Accounting Information Systems

Volumn 12, Issue 4, 2011, Pages 259-279

  Banker, Rajiv D ^a   Chang, Hsihui ^b   Pizzini, Mina ^c  

^a TEMPLE UNIVERSITY   (United States)

^b DREXEL UNIVERSITY   (United States)

^c SOUTHERN METHODIST UNIVERSITY   (United States)

Author keywords

Balanced scorecard; Causal models; Performance evaluation; Strategy maps

Indexed keywords

EID: 80455173822     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accinf.2011.08.001     Document Type: Article

References (64)

1. Adams D., Nelson R., Todd P. Perceived usefulness, ease of use and usage of information technology: a replication. MIS Q 1992, 16:227-247.
2. American Institute of Certified Public Accountants, Maisel L. Performance measurement practices survey results 2001, AICPA, New York, NY.
3. Ashton R.H. Effects of justification and a mechanical aid on judgment performance. Organiz Behav Human Decis Processes 1992, 52:292-306.
4. Structure of decision: the cognitive maps of political elites 1976, Princeton University Press, Princeton. R. Axelrod (Ed.).
5. Banker R.D., Chang H., Pizzini M.J. The balanced scorecard: judgmental effects of performance measures linked to strategy. Account Rev 2004, 79(1):1-23.
6. Barad M., Dror S. Strategy maps as improvement paths of enterprises. Int J Prod Res 2008, 46(23):6627-6647.
7. Benbasit I., Lim K.H. The effect of multimedia on perceived equivocality and perceived usefulness of information systems. MIS Q 2000, 24(3):449-471.
8. Brancato C. New performance measures-a research report. Report number 1118-95 1995, The Conference Board, New York, NY.
9. Bryant L., Jones D.A., Widener S.K. Managing value creation within the firm: an examination of multiple performance measures. J Manage Account Res 2004, 16:107-131.
10. Burney L., Widener S.K. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-role stress and performance. Behav Res Account 2007, 19:43-69.
11. Capelo C., Dias J.F. A system dynamics-based simulation experiment for testing mental model and performance effects of using the balanced scorecard. Syst Dynamics Rev 2009, 25(1):1-34.
12. Davis F.D. Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Q 1989, 13:319-340.
13. Davis F.D., Yi M. Improving computer skill training: behavior modeling, symbolic mental rehearsal, and the role of knowledge structures. J Appl Psychol 2004, 89:509-523.
14. Davis F.D., Bagozzi R.P., Warshaw P.R. User acceptance of computer technology: a comparison of two theoretical models. Manag Sci 1989, 35:982-1003.
15. Desanctis G., Jarvenpaa S.L. Graphical representation of accounting data for financial forecasting: an experimental investigation. Account Organ Soc 1989, 14(5-6):504-525.
16. Dilla W.N., Steingbart P.J. The effects of supplementary display formats on balanced scorecard judgments. Int J Account Inf Syst 2005, 6:159-176.
17. Druckenmiller D.A., Acar W. An agent-based collaborative approach to graphing causal maps for situation formulation. J Assoc Inf Syst 2009, 10(Special Issue):221-251.
18. Eccles R. The performance measurement manifesto. Harv Bus Rev 1991, 69:131-137.
19. Eden C. On the nature of cognitive maps. J Manag Stud 1992, 29:261-265.
20. Eden C., Ackerman F., Cropper S. The analysis of cause maps. J Manag Stud 1992, 29(3):309-324.
21. Einhorn H.J., Hogarth R.M. Decision making under uncertainty. J Bus 1986, 59(4):225-251.
22. Eining M.M., Jones D.R., Loebbecke J. Reliance on decision aids: an examination of auditors' assessment of management fraud. Auditing: J Pract Theory 1997, (Fall):1-19.
23. Epstein M., Manzoni J.F. The balanced scorecard and tableau de bord: translating strategy into action. Manag Account 1997, 79(2):28-36.
24. Fiol C.M., Huff A.S. Maps for managers: where are we? Where do we go from here?. J Manag Stud 1992, 29(3):267-285.
25. Fisher J. Use of nonfinancial performance measures. Readings in management accounting 1995, 329-335. Prentice Hall, Englewood Cliffs (NJ). S.M. Young (Ed.).
26. Frownfelter-Lohrke C. The effects of differing information presentations of general purpose financial statements on users' decisions. J Inf Syst 1998, 12(2):99-107.
27. Govindarajan V., Gupta A. Linking control systems to business unit strategy: impact on performance. Account Organiz Soc 1985, 10:51-66.
28. Ittner C.D., Larcker D.F. Coming up short on nonfinancial performance measurement. Harv Bus Rev 2003, 88-95. November.
29. Ittner C.D., Larcker D.F., Meyer M. Subjectivity and the weighting of performance measures: evidence from a balanced scorecard. Account Rev 2003, 78(3):725-758.
30. Ittner C.D., Larcker D.F., Randall T. Performance implications of strategic performance measurement in financial services firms. Account Organ Soc 2003, 28:715-741.
31. Johnson-Laird P. Mental models 1983, Cambridge University Press, Cambridge, U.K.
32. Kaplan R.S., Norton D.P. The balanced scorecard-measures that drive performance. Harv Bus Rev 1992, 70(1):71-79.
33. Kaplan R.S., Norton D.P. Putting the balanced scorecard to work. Harv Bus Rev 1993, 74(5):134-147. 1993.
34. Kaplan R.S., Norton D.P. Using the balanced scorecard as a strategic management system. Harv Bus Rev 1996, 74(1):75-85.
35. Kaplan R.S., Norton D.P. Having trouble with your strategy? Then map it. Harv Bus Rev 2000, 78(5):167-176.
36. Kaplan R.S., Norton D.P. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Account Horiz 2001, 15(2):147-160.
37. Kaplan R.S., Norton D.P. Strategy maps: converting intangible assets into tangible outcomes 2004, Harvard Business School Press, Boston, MA.
38. Kaplan R.S., Norton D.P. Alignment: using the balanced scorecard to create corporate synergies 2006, Harvard Business School Press, Boston, MA.
39. Keppel G., Zedeck S. Data analysis for research designs 1989, W. H. Freeman and Company, New York, NJ.
40. Larkin J.H., Simon H.A. Why a diagram is (sometimes) worth ten thousand words. Cogn Sci 1987, 11:65-99.
41. Libby T., Salterio S.E., Webb A. The Balanced Scorecard: the effects of assurance and process accountability on managerial judgment. Account Organ Soc 2004, 49(4):1075-1094.
42. Lipe M.G., Salterio S.E. The balanced scorecard: judgmental effects of common and unique performance measures. Account Rev 2000, 75(3):283-298.
43. Lipe M.G., Salterio S.E. A note on the judgmental effects of common and unique performance measures. Account Organ Soc 2002, 75(3):283-298.
44. Mair S. A balanced scorecard for a small software group. IEEE Software 2002, 19(6):21-27.
45. Malina M.A., Selto F.H. Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard. J Manag Account Res 2001, 13:47-90.
46. Montibeller G., Belton V. Causal maps and the evaluation of decision options-a review. J Oper Res Soc 2006, 57:779-791.
47. Montibeller G., Belton V., Ackermann F., Ensslin L. Reasoning maps for decision aid: an integrated approach for problem-structuring and multi-criteria evaluation. J Oper Res Soc 2008, 59:575-589.
48. Rucci A.J., Kirn S.P., Quin R.T. The employee-customer-profit chain at Sears. Harv Bus Rev 1998, 82-97. January-February.
49. Scavarda A.J., Bouzdine-Chameeva T., Goldstein S.M., Hays J.M., Hill A.V. A methodology for constructing collective causal maps. Decis Sci 2006, 37(2):263-283.
50. Sterman J.D. Business dynamics: systems thinking and modeling for a complex world 2000, Irwin McGraw-Hill, New York.
51. Subramanian G.H. A replication of perceived usefulness and perceived ease of use measurement. Decis Sci 1994, 25(5,6):863-874.
52. Tan F.B., Hunter M.G. The repertory grid technique: a method for the study of cognition in information systems. MIS Q 2002, 26(1):39-57.
53. Todd P., Benbasat I. The use of information in decision making: an experimental investigation of the impact of computer-based decision aids. MIS Q 1992, 373-393. September.
54. Tuttle B.M., Kershaw R. Information presentation and judgment strategy from a cognitive fit perspective. J Info Syst 1998, 12(1):1-17.
55. Umanath N.S., Vessey I. Multiattribute data presentation and human judgment: a cognitive fit perspective. Decis Sci 1995, 25(5,6):795-824.
56. Urrutia I., Eriksen S.D. Application of the balanced scorecard in Spanish private health-care management. Meas Bus Excell 2005, 9(4):16-26.
57. Venkatesh V., Davis F.D. A theoretical extension of the technology acceptance model: Four longitudinal field studies. Manag Sci 2000, 46(2):186-204.
58. Vera-Muñoz S.C., Shackell M., Buehner M. Accountants' usage of causal business models in the presence of benchmark data: a note. Contemp Account Res 2007, 24(3):1015-1038.
59. Vessey I. Cognitive fit: a theory-based analysis of the graphs versus tables literature. Decis Sci 1991, 22(2):214-241.
60. Veth G. Mapping the path to the future. DM Review 2006, 16(5):32-33.
61. Waldmann M.R., Holyoak K.J., Fratianne A. Causal models and the acquisition of category structure. J Exp Psychol 1995, 124(2):181-206.
62. Webb A. Managers' commitment to the goals contained in a strategic performance measurement system. Contemp Account Rev 2004, 21(4):925-958.
63. Wyman B.G., Randel J.M. The relation of knowledge organization to performance of a complex cognitive task. Appl Cognit Psychol 1998, 12:251-264.
64. Young S., O'Byrne S. EVA and value-based management 2001, McGraw-Hill, New York, NY.