Purpose The widespread adoption of the Balanced Scorecard has led to a need to understand how performance measures affect employees’ attitudes and behaviors. Despite the growing trend in the implementation of the Balanced Scorecard, there is little research evidence available on the behavioral...

Research on the impact of performance evaluative style on managers' behavior suggests that organizational interest is best served if a high budget emphasis evaluative style is used in a high participatory environment, whilst a low budget emphasis evaluative style is used in a low participatory...

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it more relevant to the current debate on the use of financial vis-à-vis nonfinancial measures in multidimensional...