Herath, Hemantha S.B.; Bremser, Wayne G.; Birnberg, Jacob G. - In: Journal of Accounting and Public Policy 29 (2010) 1, pp. 45-59
Information asymmetries may create problems in developing both the balanced scorecard (BSC) targets and weights. In practice, the process of assigning weights to performance measures can be challenging in terms of reaching a consensus between top management and divisional managers. In this...