The Balanced Scorecard:Judgmental effects of common measures bias
碩士 === 雲林科技大學 === 會計系研究所 === 98 === The balanced scorecard is one kind of performance evaluation tool which is advocated of many domestic and outside management scholars. The purpose of this study is to investigate whether unique measures are still disregarded when the number of unique measures is m...
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74258932488682516392 |
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ndltd-TW-098YUNT53850032015-10-13T18:58:56Z http://ndltd.ncl.edu.tw/handle/74258932488682516392 The Balanced Scorecard:Judgmental effects of common measures bias 平衡計分卡-共同衡量指標偏誤之探討 Li-Ting Huang 黃莉婷 碩士 雲林科技大學 會計系研究所 98 The balanced scorecard is one kind of performance evaluation tool which is advocated of many domestic and outside management scholars. The purpose of this study is to investigate whether unique measures are still disregarded when the number of unique measures is more than that of common measures in the Balanced Scorecard (BSC). Two experiments was conducted to test common measure bias. The results show that unique measures are not underused in the performance evaluation or bonus allocation decisions, and is not consistent with Lipe and Salterio’[2000]. The implication is discussed. Hann-Pyng Wang 王翰屏 2010 學位論文 ; thesis 80 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
| description |
碩士 === 雲林科技大學 === 會計系研究所 === 98 === The balanced scorecard is one kind of performance evaluation tool which is advocated of many domestic and outside management scholars. The purpose of this study is to investigate whether unique measures are still disregarded when the number of unique measures is more than that of common measures in the Balanced Scorecard (BSC). Two experiments was conducted to test common measure bias. The results show that unique measures are not underused in the performance evaluation or bonus allocation decisions, and is not consistent with Lipe and Salterio’[2000]. The implication is discussed.
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| author2 |
Hann-Pyng Wang |
| author_facet |
Hann-Pyng Wang Li-Ting Huang 黃莉婷 |
| author |
Li-Ting Huang 黃莉婷 |
| spellingShingle |
Li-Ting Huang 黃莉婷 The Balanced Scorecard:Judgmental effects of common measures bias |
| author_sort |
Li-Ting Huang |
| title |
The Balanced Scorecard:Judgmental effects of common measures bias |
| title_short |
The Balanced Scorecard:Judgmental effects of common measures bias |
| title_full |
The Balanced Scorecard:Judgmental effects of common measures bias |
| title_fullStr |
The Balanced Scorecard:Judgmental effects of common measures bias |
| title_full_unstemmed |
The Balanced Scorecard:Judgmental effects of common measures bias |
| title_sort |
balanced scorecard:judgmental effects of common measures bias |
| publishDate |
2010 |
| url |
http://ndltd.ncl.edu.tw/handle/74258932488682516392 |
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