Claims and evidence concerning the balanced scorecard (BSC) from the research literature are outlined, integrating current thinking about its substantive content and assumptions, strategic alignment, implementation issues, judgment and decision-making, organizational performance, compensation...

The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)-enabled management control system (MCS) lead to the assimilation of integrated management control information into business processes and whether this...

Past literature has highlighted the importance of using reviewers in the evaluation of investment proposals. This study examines whether and how the decisions of these reviewers are influenced by a proposal’s conformance with company guidelines and practices, and the incentives facing the...

Contemporary performance measurement systems, such as the balanced scorecard, often advocate the use of an array of financial and non-financial measures. Despite many claimed advantages for these systems, recent research shows that the inclusion of multiple performance measures sometimes has...

Purpose – The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from the SPMS in making strategic decisions. Design/methodology/approach –...

Purpose – Recent failures and scandals in the banking and financial services industry have served as catalysts for anxiety about operational risk. In particular, the Basel II accord emphasises the need to develop methodologies for assessing and managing this category of risk. However,...