The Differential Improvement Effects of the Strategy Map and Scorecard Perspectives on Managers' Strategic Judgments

• 成果类型: Article
• 署名作者: Cheng, Mandy M.; Humphreys, Kerry A.
• 署名单位: University of New South Wales Sydney
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-10212
• 发表日期: 2012
• 页码: 899-924
• 关键词: balanced scorecard; PERFORMANCE-MEASUREMENT; confidence-intervals; categorization; INFORMATION; COMMITMENT; KNOWLEDGE; POWER

摘要

This study examines the effect that two key balanced scorecard (BSC) framework elements-causal linkages between strategic objectives in the strategy map and performance measures categorized by scorecard perspective-have on managers' ability to interpret the strategic relevance of external information and use this information to evaluate the appropriateness of an organization's strategy. We conduct two experiments, finding that presenting a set of strategic objectives as a strategy map enhances both managers' information relevance and strategy appropriateness judgments. We attribute this improvement to the explication of causal linkages between objectives in a strategy map. In contrast, presenting performance measures categorized by scorecard perspective only improves managers' strategy appropriateness judgments when the managers are provided with a set of strategic objectives that are not presented in a strategy map structure. Our study contributes to the literature by demonstrating that these two elements of the BSC framework have differential decision-facilitating impacts on managers' strategic judgments.