Herath, Hemantha S.B.; Bremser, Wayne G.; Birnberg, Jacob G. - In: Accounting Research Journal 32 (2019) 2, pp. 252-272
Purpose: The purpose of this paper is to relate the balanced scorecard (BSC) to strategy and teams. Design/methodology/approach: This paper proposes deriving performance targets and weights using a multiparty collaborative decision model that can be integrated into team-based bonus formulas....