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The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker …
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The balanced scorecard has been hailed as one of the major developments in management accounting in the last decade …
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This study investigates the use of balanced scorecard (BSC) measures in executive compensation plans, particularly its performance consequences, and the fit between the use of BSC and firm characteristics. Using a matched-pair design of 330 firms, data from multiple public sources, and multiple...
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It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic activities and (ii) something can be done about this by introducing nonfinancial performance measures as for instance with a balanced scorecard. We give an explanation for both...
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