The role of causal links in performance measurement models

Managerial Auditing Journal

Volumn 28, Issue 5, 2013, Pages 426-443

  Kasperskaya, Yulia ^a   Tayles, Michael ^b  

^a UNIVERSITY OF BARCELONA   (Spain)

^b UNIVERSITY OF HULL   (United Kingdom)

Author keywords

Balanced Scorecard; Cause and effect analysis; Mapping; Performance measurement; Strategy

Indexed keywords

EID: 84878257514     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686901311327209     Document Type: Article

References (53)

1. Bains & Company (2011), available at: www.bain.com/publications/articles/management-tools-2011-balanced-scorecard.aspx.
2. Banker, R., Chang, H., Pizzini, M. (2011), "The judgmental effects of strategy maps in balanced scorecard performance evaluations" in International Journal of Accounting Information Systems, Vol. 12, No. 4, pp. 259-279.
3. Bourguignon, A., Malleret, V., Nørreklit, H. (2004), "The American balanced scorecard versus the French tableau de bord: the ideological dimension" in Management Accounting Research, Vol. 15, No. 2, pp. 107-134.
4. Burchell, S., Clubb, C., Hopwood, A.G., Hughes, J., Nhapiet, J. (1980), "The role of accounting in organisations and society" in Accounting, Organisations and Society, Vol. 5, No. 1, pp. 5-27.
5. Busco, C., Quattrone, P. (2009), "How management practices diffuse: the balanced scorecard as a rhetorical machine", working paper presented at the European Accounting Association Conference, Tampere, Finland.
6. Cohen, S., Thiraios, D., Kandilorou, M. (2008), "Performance parameters interrelations from a balanced scorecard perspective" in Managerial Auditing Journal, Vol. 23, No. 5, pp. 485-503.
7. Cooper, D., Ezzamel, M., Qu, S. (2012), "Popularising the management accounting idea: the case of the balanced scorecard", paper presented at the Management Accounting Section of the American Accounting Association, Houston, TX.
8. Crosby, L., Sheery, L. (2006), "Cause and effect" in Marketing Management, May/June, pp. 12-13.
9. De Geusier, F., Mooraj, S., Oyon, D. (2009), "Does the balanced scorecard add value? Empirical evidence on its effects on performance" in European Accounting Review, Vol. 18, No. 1, pp. 93-122.
10. Eccles, R. (1991), "The performance measurement manifesto" in Harvard Business Review, January/February, pp. 131-137.
11. Epstein, M., Westbrook, R. (2001), "Linking actions to profits in strategic decision making" in Sloan Management Review, Vol. 42, No. 3, pp. 39-49.
12. Hall, R. (1984), "The natural logic of management policy making: its implications for the survival of organisations" in Management Science, Vol. 30, pp. 905-927.
13. Hall, R. (2002), "Gaining understanding in a complex cause-effect policy domain" in Huff, A. and Jenkins, M. (Eds.), Mapping Strategic Knowledge, Sage, London, pp. 89-111.
14. Huff, A.S. (1990), "Maps focused on causal reasoning" in Huff, A.S. (Ed.), Mapping Strategic Thought, Wiley, London, pp. 28-31.
15. Huff, A.S., Jenkins, M. (2002), Mapping Strategic Knowledge, Sage, London.
16. Ittner, C.D., Larcker, D.F. (2003), "Coming up short on nonfinancial performance measurement" in Harvard Business Review, Vol. 81, pp. 88-95.
17. Ittner, C.D., Larcker, D.F. (2008), "Does measuring intangibles for management purposes improve performance? A review of evidence" in Accounting & Business Research, Vol. 38, No. 3, pp. 261-272.
18. Ittner, C.D., Larcker, D.F., Randall, T. (2003), "Performance implications of strategic performance measurement in financial services firms" in Accounting, Organisations and Society, Vol. 28, pp. 715-741.
19. Kaplan, R.S. (2009), "Conceptual foundations of the balanced scorecard" Chapman, C., Hopwood, A. and Shields, M. (Eds.), Handbook of Management Accounting Research, Elsevier, Boca Raton, FL.
20. Kaplan, R.S., Norton, D.P. (1992), "The balanced scorecard: measures that drive performance" in Harvard Business Review, Vol. 70, pp. 71-79.
21. Kaplan, R.S., Norton, D.P. (1996a), "Linking the balanced scorecard to strategy" in California Management Review, Vol. 4, Fall, pp. 53-79.
22. Kaplan, R.S., Norton, D.P. (1996b), "Using the balanced scorecard as a strategic management system" in Harvard Business Review, Vol. 74, pp. 75-85.
23. Kaplan, R.S., Norton, D.P. (2001a), The Strategy-Focused Organisation, Harvard Business School Press, Boston, MA.
24. Kaplan, R.S., Norton, D.P. (2001b), "Transforming the balanced scorecard from performance measurement to strategic management" in Accounting Horizons, March, pp. 87-104.
25. Kaplan, R.S., Norton, D.P. (2004), Strategy Maps Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, Boston, MA.
26. Kasurinen, T. (2002), "Conceptualising the encoding process related to institutionalisation in organisations - from key performance indicator scorecard to a strategic balanced scorecard", Vol. 33, Helsinki School of Economics and Business Administration, Helsinki, working papers.
27. Laitinen, E. (2004), "Towards a microeconomic approach of the balanced scorecard" in Managerial Finance, Vol. 30, No. 6, pp. 1-27.
28. Luft, J. (2004), "Discussion of 'managers' commitment to the goals contained in a strategic performance measurement system" in Contemporary Accounting Research, Vol. 21, No. 4, pp. 959-964.
29. Magretta, J. (2002), "Why business models matter" in Harvard Business Review, Vol. 80, No. 5, pp. 86-92.
30. Makridakis, S. (1990), Forecasting, Planning and Strategy for the 21st Century, The Free Press, New York, NY.
31. Malina, M., Norreklit, H., Selto, F. (2007), "Relations among measures, climate of control and performance measurement models" in Contemporary Accounting Research, Vol. 24, No. 3, pp. 935-982.
32. Malmi, T. (2001), "Balanced scorecard in Finish companies" in Management Accounting Research, Vol. 12, pp. 207-220.
33. Mintzberg, H., Ahlstrand, B., Lampel, J. (2005), Strategy Safari, FT/Prentice-Hall, Harlow.
34. Morgan, G. (1997), "Loops not lines: the logic of mutual causality" in Morgan, G. (Ed.), Images of Organisation, Sage, London, pp. 274-283.
35. Norreklit, H. (2000), "The balance on the balanced scorecard: a critical analysis of some of it assumptions" in Management Accounting Research, Vol. 11, pp. 65-88.
36. Norreklit, H. (2003), "The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard" in Accounting, Organisations and Society, No. 28, pp. 591-619.
37. Norreklit, H., Mitchell, F. (2007), "The balanced scorecard" in Hopper, T., Scapens, R.W. and Northcott, D. (Eds.), Issues in Management Accounting, FT/Prentice-Hall, Harlow, pp. 175-196.
38. Otley, D. (1999), "Performance management: a framework for management control systems research" in Management Accounting Research, Vol. 10, pp. 363-382.
39. Papalexandris, A., Ioannou, G., Prastacos, G.P. (2004), "Implementing the Balanced Scorecard in Greece: a software firm's experience" in Long Range Planning, Vol. 37, pp. 351-366.
40. Pearl, J. (2000), Causality Models, Reasoning and Inference, Cambridge University Press, Cambridge.
41. Qu, S., Cooper, D. (2011), "The role of inscriptions in producing a balanced scorecard" in Accounting, Organisations and Society, Vol. 36, pp. 344-362.
42. Rucci, A.J., Kirn, S.P., Quinn, R.T. (1998), "The employee-customer-profit chain at Sears" in Harvard Business Review, Vol. 76, pp. 82-97.
43. Russell, R. (2003), The International Perspective: Balanced Scorecard Usage in Europe, Harvard Business School Publishing, Boston, MA.
44. Senge, P. (1990), The Fifth Discipline: The Art and Practice of the Learning Organisation, Random House, London.
45. Simons, R. (1995), How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston, MA.
46. Thomson, J. (1967), Organisations in Action: Social Science Bases of Administrative Theory, McGraw-Hill, New York, NY.
47. Tuomela, T.-S. (2005), "The interplay of different levers of control: a case study of introducing new performance measurement systems" in Management Accounting Research, Vol. 16, pp. 293-320.
48. Vera-Muñoz, S., Schackell, M., Buehner, M. (2007), "Accountants use of causal business models in the presence of benchmark data: a note" in Contemporary Accounting Research, Vol. 24, No. 3, pp. 1015-1038.
49. Voelpel, S.C., Leibold, M., Eckhoff, R.A. (2006), "The tyranny of the balanced scorecard in the innovation economy" in Journal of Intellectual Capital, Vol. 7, No. 1, pp. 43-60.
50. Webb, R. (2004), "Managers' commitment to the goals contained in a strategic performance system" in Contemporary Accounting Research, Vol. 21, No. 4, pp. 925-958.
51. Weick, K.E. (1990), "Cartographic myths in organisations" in Huff, A. (Ed.), Mapping Strategic Thought, Wiley, London, pp. 1-10.
52. Weick, K.E. (2001), "Sources of order in underorganised systems: themes in recent organisational theory" in Weick, K.E. (Ed.), Making Sense of the Organisation, Blackwell, Oxford, pp. 32-56.
53. Weick, K.E., Bougon, M.G. (2001), "Organisations as cognitive maps: charting ways to success and failure" in Weick, K.E. (Ed.), Making Sense of the Organisation, Blackwell, Oxford, pp. 308-329.