Schauß, Joachim; Hirsch, Bernhard; Sohn, Matthias - In: Journal of Accounting & Organizational Change 10 (2014) 4, pp. 540-566
Purpose – This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found that decision-makers do not fully adapt their judgements according to changes in financial reports, known...