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Keywords: balanced scorecard
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Journal Articles
Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (1): 87–100.
Published: 01 March 2020
...Stephan Kramer; Victor S. Maas ABSTRACT We use an experiment to examine escalation bias in subjective performance evaluations. Participants assume the role of manager and evaluate the performance of an employee based on a balanced-scorecard-type performance report. We manipulate whether managers...
Includes: Supplementary data
Journal Articles
The Moderating Effects of the Incentive System and Performance Measure on Managers' and Their Superiors' Expectations about the Manager's Effort
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2013) 25 (1): 115–134.
Published: 01 February 2013
... scorecard effort expectations incentives performance measure self-enhancement The balanced scorecard (BSC) is a multidimensional performance measurement system that can help balance the multiple and competing strategic objectives of an organization ( Sundin et al. 2010 ) and, to various degrees...