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Balance Scorecard. This essay will discuss Balance Scorecard (BSC) can
help organisations achieve better results when compared to ...
Balance Scorecard. "The Balance Scorecard: Judgemental Effects of Common
And Unique Performance Measures" I. Introduction The article ...
Balance Scorecard. WHAT IS A BALANCED SCORECARD? A balanced scorecard is
a performance-measuring method that focuses on tracking ...
Balance scorecard. FINANCIAL PERSPECTIVE The balanced scorecard concept moves
stakeholders away from a single-minded obsession with traditional accounting data. ...
Summary of A Balancing Act. The balance scorecard is a measurement system. ... The balance
scorecard system was original developed in the early 1990s. ...
Submitted by michaelcurry333 on March 5, 2008
Category: Business
Words: 2076 | Pages: 9
Views: 303
Popularity Rank: 37,419
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"The Balance Scorecard:
Judgemental Effects of Common
And Unique Performance Measures"
I. Introduction
The article I decided to critique for the purpose on management accounting 2 is by Marlys Lipe and Steven Salterio. There article entitled The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures' came from the July 2000 edition of the Accounting Review journal.
The Balance Scorecard (BSC) was originated by Robert Kaplan and David Norton in the early 1990's as a strategic approach, and performance management system that would enable organisations to translate a company's vision and strategy into implementation. It essentially gives managers and executives a more balanced' view of the company's business performance.
The reasons for choosing this topic area, revolved around the fact that I believed it is a fascinating subject area with interesting concepts, also the BSC usage in today's business world as a performance measure has increased significantly over the past decade, making BSC a very relevant topic. I also had some concerns with the aspirations and results attributable to BSC and hoped that this article would improve my understanding of the whole balance scorecard process and understand its real value to a business.
II. The Objective of this Paper
There are various motivations put forward by Lipe and Salterio (2000) to explain the objectives of this article. Firstly they wanted to evaluate and define the possible affects that common measures and unique measures may have on the BSC evaluations of a particular business unit's performance.
Secondly, they wanted to observe if unique measures are being undervalued by evaluators in favour of common measures. They wanted to address this due to previous research by Slovic and MacPhillamys (1974); which found participants weighted common measures more heavily than unique measures for...
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