The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures Author(S): Marlys Gascho Lipe and Steven E. Salterio

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The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures Author(s): Marlys Gascho Lipe and Steven E. Salterio Source: The Accounting Review, Vol. 75, No. 3 (Jul., 2000), pp. 283-298 Published by: American Accounting Association Stable URL: . Accessed: 11/03/2014 05:15
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Our test shows that only the common measures affect the superiors' evaluations. We discuss the implications of this result for research and practice. Key Words: Balanced scorecard, evaluation. Performance measures, Performance

Data Availability: Data are available from the second author I. INTRODUCTION aplan and Norton (1992) developed the balanced scorecard (BSC) to complement traditional financial measures of business unit performance. A recent survey estimates 60 percent of Fortune 1000 firms have experimented with the BSC (Silk


We are grateful to the Canadian Academic Accounting Association for project funding and to the University of Alberta's Southam Fellowship for funding for Professor Salterio. Helpful comments were provided by Joan Luft and workshop participants at the University of Alberta, The George Washington University, University of Georgia, Georgia State University, Indiana University, University of Minnesota, University of North Texas, University of Oklahoma, University of Tennessee, University of Texas, and Virginia Polytechnic & State University. We thank Peter Tiessen for help in obtaining subjects. Submitted November 1998 Accepted February 2000


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July Review, 2000 TheAccounting


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