Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation.
In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine...
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University of North Texas
2008
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ndltd-unt.edu-info-ark-67531-metadc97672020-07-15T07:09:31Z Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. Kang, Gerui performance evaluation Balanced scorecards linkage between balanced scorecards financial and nonfinancial measures Performance -- Measurement. Employees -- Rating of. Executives -- Rating of. In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation. University of North Texas Mayper, Alan G., 1952- Koch, Bruce S. Beyerlein, Michael Wilner, Neil A. Merino, Barbara Prybutok, Victor 2008-12 Thesis or Dissertation Text oclc: 436921779 https://digital.library.unt.edu/ark:/67531/metadc9767/ ark: ark:/67531/metadc9767 English Public Copyright Kang, Gerui Copyright is held by the author, unless otherwise noted. All rights reserved. |
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performance evaluation Balanced scorecards linkage between balanced scorecards financial and nonfinancial measures Performance -- Measurement. Employees -- Rating of. Executives -- Rating of. |
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performance evaluation Balanced scorecards linkage between balanced scorecards financial and nonfinancial measures Performance -- Measurement. Employees -- Rating of. Executives -- Rating of. Kang, Gerui Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
description |
In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation. |
author2 |
Mayper, Alan G., 1952- |
author_facet |
Mayper, Alan G., 1952- Kang, Gerui |
author |
Kang, Gerui |
author_sort |
Kang, Gerui |
title |
Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
title_short |
Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
title_full |
Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
title_fullStr |
Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
title_full_unstemmed |
Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation. |
title_sort |
balanced scorecards: an experimental study of the effects of linking the evaluators' and subordinates' balanced scorecards on performance evaluation. |
publisher |
University of North Texas |
publishDate |
2008 |
url |
https://digital.library.unt.edu/ark:/67531/metadc9767/ |
work_keys_str_mv |
AT kanggerui balancedscorecardsanexperimentalstudyoftheeffectsoflinkingtheevaluatorsandsubordinatesbalancedscorecardsonperformanceevaluation |
_version_ |
1719329423063252992 |