The impact of the corporate balanced scorecard on corporate control—A research note

Management Accounting Research - Tập 21 - Trang 265-277 - 2010
Kalle Kraus1, Johnny Lind1
1Stockholm School of Economics, Department of Accounting, Box 6501, SE-113 83 Stockholm, Sweden

Tài liệu tham khảo

Andon, 2007, Accounting change as relational drifting: a field study of experiments with performance measurement, Manage. Account. Res., 18, 273, 10.1016/j.mar.2006.06.007 Anthony, 2007 Ax, 2005, Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden, Manage. Account. Res., 16, 1, 10.1016/j.mar.2004.12.002 Banker, 2000, An empirical investigation of an incentive plan that includes non financial performance measures, Account. Rev., 75, 65, 10.2308/accr.2000.75.1.65 Baxter, 2008, Be(com)ing the chief financial officer of an organisation: experimenting with Bourdieu's practice theory, Manage. Account. Res., 19, 212, 10.1016/j.mar.2008.06.001 Berliner, 1988 Braam, 2004, Performance effects of using the Balanced Scorecard: a note on the Dutch experience, Long Range Plan., 37, 335, 10.1016/j.lrp.2004.04.007 Bromwich, 1994 Bukh, 2005, Re-examing the cause-and-effect principle of the balanced scorecard, 87 Bukh, 2000 Carlsson, 2001 Chenhall, 1986, The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems, Account. Rev., 61, 16 Coates, 1995, Performance measurement systems, incentive reward schemes and short-termism in multinational companies: a note, Manage. Account. Res., 6, 125, 10.1006/mare.1995.1007 DiPiazza, 2002 Drury, 2004 Eccles, 1991, The Performance Measurement Manifesto, Harv. Bus. Rev., 131 Ezzamel, 2008, Manufacturing shareholder value: the role of accounting in organizational transformation, Account. Organ. Soc., 33, 107, 10.1016/j.aos.2007.03.001 Froud, 2000, Shareholder value and financialization: consultancy promises, management moves, Econ. Soc., 29, 80, 10.1080/030851400360578 Froud, 2006 2007 Hoque, 2000, Linking balanced scorecard measures to size and market factors: impact on organizational performance, J. Manage. Account. Res., 12, 1, 10.2308/jmar.2000.12.1.1 Horngren, 2002 Ittner, 1998, Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction, J. Account. Res., 36, 1, 10.2307/2491304 Ittner, 2003, Coming up short on non-financial performance measurement, Harv. Bus. Rev., 70, 71 Ittner, 2003, Subjectivity and the weighting of performance measures: evidence from a balanced scorecard, Account. Rev., 78, 725, 10.2308/accr.2003.78.3.725 Jensen, 2001, Value maximization, stakeholder theory, and the corporate objective function, J. Appl. Corp. Fin., 14, 8, 10.1111/j.1745-6622.2001.tb00434.x Johansson, 2001, Measuring to understand intangible performance drivers, Eur. Account. Rev., 10, 407, 10.1080/09638180126791 Kald, 2000, Performance measurement at nordic companies, Eur. Manage. J., 18, 113, 10.1016/S0263-2373(99)00074-2 Kaplan, 1992, The balanced scorecard—measures that drive performance, Harv. Bus. Rev., 71 Kaplan, 1993, Putting the balanced scorecard to work, Har. Bus. Rev., 134 Kaplan, 1996 Kaplan, 1996, Using the balanced scorecard as a strategic management system, Harv. Bus. Rev., 75 Kaplan, 2000, Having trouble with your strategy? Then map it, Harv. Bus. Rev., 167 Kaplan, 2004, Measuring the strategic readiness of intangible assets, Harv. Bus. Rev., 52 Kaplan, 2005, The office of strategy management, Harv. Bus. Rev., 72 Kaplan, 2006 Kaplan, 2006, How to implement a new strategy without disrupting your organization, Harv. Bus. Rev., 100 Kasurinen, 2002, Exploring management accounting change: the case of balanced scorecard implementation, Manage. Account. Res., 13, 323, 10.1006/mare.2002.0191 Lipe, 2000, The balanced scorecard: judgmental effects of common and unique performance measures, Account. Rev., 75, 283, 10.2308/accr.2000.75.3.283 Lipe, 2002, A note on the judgmental effects of the balanced scorecard's information organization, Account. Organ. Soc., 27, 531, 10.1016/S0361-3682(01)00059-9 Macintosh, 1985 Malina, 2001, Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard, J. Manage. Account. Res., 13, 47, 10.2308/jmar.2001.13.1.47 Malina, 2004, Choice and change of measures in performance measurement models, Manage. Account. Res., 15, 441, 10.1016/j.mar.2004.08.002 Malina, 2007, Relations among measures, climate of control, and performance measurement models, Cont. Account. Res., 24, 935, 10.1506/car.24.3.10 Malmi, 2001, Balanced scorecards in Finnish companies: a research note, Manage. Account. Res., 12, 207, 10.1006/mare.2000.0154 Moon, 1996, Delivering the goods at TNT: the role of the performance measurement system, Manage. Account. Res., 7, 431, 10.1006/mare.1996.0024 Nørreklit, 2000, The balance of the balanced scorecard—a critical examination of some of its assumptions, Manage. Account. Res., 11, 65, 10.1006/mare.1999.0121 Nørreklit, 2003, The balanced scorecard: what is the score? A rhetoric analysis of the balanced scorecard, Account. Organ. Soc., 28, 591, 10.1016/S0361-3682(02)00097-1 Nørreklit, 2007, The balanced scorecard Olve, 1999 Olve, 2003 Otley, 1987 Otley, 1999, Performance management: a framework for management control systems research, Manage. Account. Res., 10, 363, 10.1006/mare.1999.0115 Otley, 1980, Control, organisation and accounting, Account. Organ. Soc., 5, 231, 10.1016/0361-3682(80)90012-4 Pye, 2001, Corporate boards, investors and their relationships: accounts of accountability and corporate governing in action, Corp. Gov., 9, 186, 10.1111/1467-8683.00246 Roberts, 2006, In the mirror of the market: the disciplinary effects on company/fund manager meetings, Account. Organ. Soc., 31, 277, 10.1016/j.aos.2005.02.001 Silk, 1998, Automating the balanced scorecard, Manage. Account., 38 Speckbacher, 2003, A descriptive analysis on the implementation of balanced scorecards in German-speaking countries, Manage. Account. Res., 14, 361, 10.1016/j.mar.2003.10.001 Tengblad, 2004, Expectations of alignment: Examining the link between financial markets and managerial work, Org. Stud., 25, 583, 10.1177/0170840604042404 Toumela, 2005, The interplay of different levers of control: a case study of introducing a new performance measurement system, Manage. Account. Res., 16, 293, 10.1016/j.mar.2005.06.003 Walther, 1997 Wong-On-Wing, 2007, Reducing conflict in balanced scorecard evaluations, Account. Organ. Soc., 32, 363, 10.1016/j.aos.2006.05.001