Francioli, Francesca; Cinquini, Lino - In: Journal of Accounting & Organizational Change 10 (2014) 4, pp. 486-515
Purpose – The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect...