Relations among measures, climate of control, and performance measurement models

• 成果类型: Article
• 署名作者: Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
• 署名单位: University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1506/car.24.3.10
• 发表日期: 2007
• 页码: 935-+
• 关键词: balanced scorecard

摘要

Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical significance and no significant predictive ability in the model (that is, no Granger causality), yet the company and its distributors express satisfaction with the model and with both company and distributor profitability. Reasoning that cause and effect was not the only explanation for scorecard success, we thoroughly analyze qualitative data for how managers perceived and used (a) the relations in the scorecard and (b) the climate of control intended and achieved in the organization through the scorecard. We find that the PMM's logical and finality relations support the company's climate of control. We also find qualitative evidence that the use of the PMM creates an effective climate of control. We tentatively conclude that effective management control does not require statistically significant cause-and-effect relations in a PMM when other factors create a strong climate of control.