Lowe, D. Jordan; Carmona-Moreno, Salvador; Reckers, … - In: Accounting and Business Research 41 (2011) 4, pp. 375-391
Multidimensional performance evaluation systems such as the Balanced Scorecard (BSC) were developed to overcome the documented tendency of managers to focus almost exclusively on short-term financial performance measures while disregarding or de-emphasising other short-term and/or long-term...