The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device

• 成果类型: Article
• 署名作者: Chen, Yasheng; Jermias, Johnny; Panggabean, Tota
• 署名单位: Xiamen University; Simon Fraser University; James Cook University; California State University System; California State University Sacramento
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12102
• 发表日期: 2016
• 页码: 113-146
• 关键词: SELECTIVE ATTENTION; perception; movements; IMPACT; task; time

摘要

This paper investigates the role of visual attention in managerial judgments during balanced-scorecard performance evaluations. Using the Locarna eye tracker to establish the amount of time managers spent focused on visual cues, we found that managers who look more at strategically linked performance measures are more likely to make decisions consistent with the achievement of their subordinates' strategic objectives. When aware of strategy, managers focused more on strategically linked performance measures than on nonlinked measures. The presentation format of the strategy information did not significantly affect this focus. Our findings indicate that awareness of strategically linked performance measures, but not their presentation, appears to be important in helping managers to make better decisions. This study contributes to the management accounting literature by generating useful insights into the impact of visual attention on judgments and decision-making processes.