A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that...

This paper uses computer experiments to examine the effect of different overhead cost allocation methods (machine hours, labour hours, material costs, labour costs, equal apportionment, physical quantity, selling price method and activity based costing) on the volatility of earnings over time....