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Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System
Guo, Lan - 2012
The multiple performance measures included in strategic performance measurement systems (SPMS), including the balanced scorecard, should be selected to represent a set of causally-linked strategic drivers and outcomes (Ittner and Larcker 2001, 2005; Chenhall 2005; Kaplan and Norton 1996). The pattern of...
Persistent link: https://www.econbiz.de/10013112557
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Reducing conflict in balanced scorecard evaluations
Wong-On-Wing, Bernard; Guo, Lan; Li, Wei; Yang, Dan - In: Accounting, organizations and society : an … 32 (2007) 4/5, pp. 363-377
Persistent link: https://www.econbiz.de/10003657802
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Strategy evaluation when using a strategic performance measurement system : an examination of motivational and cognitive biases
Guo, Lan; Libby, Theresa; Wong-On-Wing, Bernard; Yang, Dan - In: Advances in accounting behavioral research 21 (2019), pp. 97-126
Persistent link: https://www.econbiz.de/10011954159
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Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases
Guo, Lan; Libby, Theresa; Wong-On-Wing, Bernard; Yang, Dan - 2018
The multiple performance measures in strategic performance measurement systems should be selected to represent a set of causally linked strategic drivers and outcomes. The pattern of results thus can provide information concerning the proper execution of the strategy (i.e., the performance...
Persistent link: https://www.econbiz.de/10015093552