A review of dashboards in performance management: Implications for design and research

Ogan M. Yigitbasioglu1, Oana Velcu2
1Queensland University of Technology, 2 George St, Brisbane, Qld 4000, Australia
2Department of Business Technology, Aalto University School of Economics, P.O. Box 21210, FI-00076 Aalto, Finland

Tài liệu tham khảo

Amaratunga, 2002, Moving from performance measurement to performance management, Facilities, 20, 217, 10.1108/02632770210426701 Amer, 1991, An experimental investigation of multi-cue financial information display and decision making, J Inf Syst, 5, 18 Amer, 2005, Bias due to visual illusion in the graphical presentation of accounting information, J Inf Syst, 19, 1 Amer, 2010, The effect of visual illusions on the graphical display of information, J Inf Syst, 24, 23 Anderson, 2005, The effects of experience and data presentation format on an auditing judgement, J Appl Bus Res, 21, 53 Anderson, 1992, An empirical investigation of the effects of presentation format and personality on auditor's judgment in applying analytical procedures, Adv Acc, 10, 19 Anderson, 1992, The effects of output interference on analytical procedures judgements, Auditing, 11, 1 Argote, 2003, Managing knowledge in organizations: an integrative framework and review of emerging themes, Manag Sci, 49, 571, 10.1287/mnsc.49.4.571.14424 Asahi, 1995, Using treemaps to visualize the analytic hierarchy process, Inf Syst Res, 6, 257, 10.1287/isre.6.4.357 Banker, 1996, Contextual analysis of performance impacts of outcome-based incentive compensation, Acad Manage J, 39, 920, 10.2307/256717 Banker, 2004, The balanced scorecard: judgemental effects of performance measures linked to strategy, Account Rev, 79, 1, 10.2308/accr.2004.79.1.1 Bariff, 1977, Cognitive and personality tests for the design of management information systems, Manag Sci, 23, 820, 10.1287/mnsc.23.8.820 Beattie, 2000, Changing graph use in corporate annual reports, Contemp Account Res, 17, 213, 10.1506/AAT8-3CGL-3J94-PH4F Behrens, 1984 Benbasat, 1979, Value and events approaches to accounting: an experimental evaluation, Account Rev, 54, 735 Bieri, 1971, Cognitive structures in personality, 178 Blocker, 1986, Report format and task complexity: interactions in risk judgments, Account Org Soc, 11, 457, 10.1016/0361-3682(86)90030-9 Boon, 1991, The impact of interface customization on the effect of cognitive style on information system success, Behav Inf Technol, 10, 297, 10.1080/01449299108924291 Bowen, 2003, Cognitive style factors affecting database query performance, Int J Account Inf Syst, 4, 251, 10.1016/j.accinf.2003.05.002 Bricker, 1995, Information presentation format, degree of information processing and decision quality, Adv Account Inf Sys, 3, 3 Brunswik, 1952 Card, 1999 Cardinaels, 2008, The interplay between cost accounting knowledge and presentation formats in cost-based decision-making, Account Org Soc, 33, 582, 10.1016/j.aos.2007.06.003 Cardinaels, 2010, Financial versus non-financial information: the impact of information organization and presentation in a Balanced Scorecard, Account Org Soc, 35, 565, 10.1016/j.aos.2010.05.003 Carpenter, 1993, Influence of Myers–Briggs type on preference for data presentation format, J Comput Inf Syst, 33, 85 Chenhall, 1991, The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions, Account Org Soc, 16, 27, 10.1016/0361-3682(91)90031-9 Chewning, 1990, The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task, Account Org Soc, 15, 527, 10.1016/0361-3682(90)90033-Q Choo, 2009, Information use and early warning effectiveness: perspectives and prospects, J Am Soc Inf Syst Sci Technol, 60, 1071, 10.1002/asi.21038 Corona, 2009, Dynamic performance measurement with intangible assets, Rev Account Stud, 14, 314, 10.1007/s11142-009-9095-6 David, 1999, The research pyramid: a framework for accounting information systems research, J Inf Syst, 13, 7 Davis, 1989, Perceived usefulness, perceived ease of use, and user acceptance of information technology, MIS Q, 13, 319, 10.2307/249008 Davis, 1989, Report format and the decision maker's task: an experimental investigation, Account Org Soc, 14, 495, 10.1016/0361-3682(89)90014-7 DeBusk, 2003, Components and relative weights in utilization of dashboard measurement systems like the Balanced Scorecard, Br Account Rev, 35, 214, 10.1016/S0890-8389(03)00026-X Dennis, 1998, Using geographical information systems for decision making: extending cognitive fit theory to map-based presentations, Inf Syst Res, 9, 194, 10.1287/isre.9.2.194 DeSanctis, 1989, Graphical presentation of accounting data for financial forecasting: an experimental investigation, Account Org Soc, 14, 509, 10.1016/0361-3682(89)90015-9 Diamond, 1992, Fading frames: data presentation and framing effects, Decis Sci, 23, 1050, 10.1111/j.1540-5915.1992.tb00435.x Dilla, 2005, The effect of alternative supplementary display formats on balanced scorecard judgements, Int J Account Inf Syst, 6, 159, 10.1016/j.accinf.2004.12.002 Doll, 1998, Developing a multidimensional measure of system-use in organizational context, Inf Manage, 33, 171, 10.1016/S0378-7206(98)00028-7 Eisenhardt, 1985, Control: organizational and economic approaches, Manag Sci, 31, 134, 10.1287/mnsc.31.2.134 Few, 2006 Friedman, 1979, Framing pictures: the role of knowledge in automatized encoding and memory of gist, J Exp Psychol Gen, 108, 316, 10.1037/0096-3445.108.3.316 Frownfelter-Lohrke, 1998, The effects of differing presentations of general purpose financial statements on users’ decisions, J Info Syst, 12, 99 Gleser, 1969, An objective instrument for measuring defense mechanisms, J Consult Clin Psychol, 33, 151, 10.1037/h0027381 Goldstein, 2007 Granlund, 2010, Extending AIS research to management accounting and control issues: a research note, Int J Account Inf Syst Haeckel, 1993, Managing by wire: Using IT to transform a business from “make-and-sell” to “sense-and-respond”, Harv Bus Rev, 5, 122 Halford, 2005, How many variables can human process?, Psychol Sci, 16, 70, 10.1111/j.0956-7976.2005.00782.x Hanoa, 2009, Brain Gain, 21 Hard, 1991, The implications of tasks and format on the use of financial information, J Inf Syst, 5, 33 Hasbun A. (2009) An Empirical Investigation: Do Animated Graphs Improve the Quality of Sales Forecasting Decisions in Comparison to Tables? Master Thesis 2009, Hanken School of Economics. Heaps, 1999, Similarity and features of natural textures, J Exp Psychol Hum Percept Perform, 25, 299, 10.1037/0096-1523.25.2.299 Helfman, 2007 Hevner, 2004, Design science in information systems research, MIS Q, 28, 75, 10.2307/25148625 Heylighen, 1997 Huang, 2006, Expertise visualization: an implementation and study based on cognitive fit theory, Decis Support Syst, 4, 1539, 10.1016/j.dss.2006.01.006 Huber, 1983, Cognitive style as a basis for MIS and DSS designs: much ado about nothing?, Manag Sci, 29, 567, 10.1287/mnsc.29.5.567 Hunton, 2010, Continuous monitoring and the status quo effect, Int J Account Inf Syst, 11, 239, 10.1016/j.accinf.2010.07.016 Iselin, 1988, The effects of information load and information diversity on decision quality in a structured decision task, Account Org Soc, 13, 147, 10.1016/0361-3682(88)90041-4 Ittner, 2003, Coming up short on nonfinancial performance measurement, Harv Bus Rev, 81, 88 Jarvenpaa, 1988, Graphics and managerial decision making: research based guidelines, Commun ACM, 31, 764, 10.1145/62959.62971 Jensen, 1992 Kaplan, 1988, An examination of the effect of presentation format on auditors' expected value judgments, Account Horiz, 2, 90 Kaplan, 1992, The balanced scorecard: measures that drive performance, Harv Bus Rev, 70, 71 Kaplan, 1996 Kawamoto, 2007, Key success factors for a performance dashboard, DM Rev, 20 Kostov V, Fukuda S. Development of Man-Machine Interfaces based on User Preferences. Proceedings of the 2001 IEEE International Conference on Control Applications September 5–7. Mexico City, Mexico; 2001. Lederer, 1988, Individual differences and decision-making using various levels of aggregation of information, J Manage Inf Syst, 5, 53, 10.1080/07421222.1988.11517832 Liberatore, 1989, The effects of display formats on information systems design, J Manage Inf Syst, 5, 85, 10.1080/07421222.1988.11517834 Longenecker, 1987, Behind the mask: the politics of employee appraisal, Acad Manag Exec, 1, 183, 10.5465/AME.1987.4275731 MacKay, 1987, Performance differences in the use of graphic and tabular displays of multivariate data, Decis Sci, 18, 535, 10.1111/j.1540-5915.1987.tb01545.x Malina, 2001, Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard, J Manag Account Res, 13, 47, 10.2308/jmar.2001.13.1.47 Merchant, 2007 Mia, 1994, The usefulness of management accounting systems, functional differentiation and managerial effectiveness, Account Org Soc, 19, 1, 10.1016/0361-3682(94)90010-8 Miller, 2004, Measuring marketing effectiveness and value: the unisys marketing dashboard, J Advert Res, 44, 237, 10.1017/S0021849904040334 Moore, 1993, Gestalt theory and instructional design, J Tech Writ Commun, 23, 137, 10.2190/G748-BY68-L83T-X02J Mullet, 1995 Nani, 1990, Strategic control and performance measurement, J Cost Manag, 33 Negash, 2008, Business intelligence, international handbook on information systems, 175 Neumann, 2008, Financial and nonfinancial performance measures, Cost Manage, 22, 5 Newell, 1972 O'Donnell, 2000, How information systems influence user decisions: a research framework and literature review, Int J Account Inf Syst, 1, 178, 10.1016/S1467-0895(00)00009-9 Oliva, 2004, Identifying the perceptual dimensions of visual complexity of scenes Olivia, 2005, Gist of the scene, 251 Pauwels, 2009, Dashboards as a service: why, what, how, and what research is needed?, J Serv Res, 12, 175, 10.1177/1094670509344213 Raschke, 2008, Mitigating the effects of misleading graphs on decision makers by educating users about the principles of graph design, J Inf Syst, 22, 23 Rasmussen, 2009 Reich, 1996, Measuring the linkage between business and information technology objectives, MIS Q, 20, 55, 10.2307/249542 Rogers, 1983 Roy, 1996, Overcoming ineffective mental representations in base-rate problems, Inf Syst Res, 7, 223, 10.1287/isre.7.2.233 Schulte, 2006, Business objects dashboard manager, DM Rev, 16, 49 Schulz, 1995, The effects of presentation format on the effectiveness and efficiency of auditors' analytical review judgments, Account Finance, 35, 107, 10.1111/j.1467-629X.1995.tb00279.x Seigel-Jacobs, 1996, Effects of procedural and outcome accountability on judgment quality, Organ Behav Hum Decis Process, 65, 1, 10.1006/obhd.1996.0001 Shields, 1983, Effects of information supply and demand on judgment accuracy: evidence from corporate managers, Account Rev, 58, 284 Silver, 1990, Decision support systems: directed and nondirected change, Inf Syst Res, 1, 47, 10.1287/isre.1.1.47 Silver, 1991, Decisional guidance for computer-based decision support, MIS Q, 15, 105, 10.2307/249441 So, 2003, The impact of presentation format and individual differences on the communication of information for management decision making, Manag Audit J, 18, 59, 10.1108/02686900310454273 So, 2004, Multivariate decision accuracy and the presentation of accounting information, Account Forum, 28, 283, 10.1016/j.accfor.2004.07.005 Sowa, 1997 Stocks, 1995, The impact of an increase in accounting information level on the judgment quality of individuals and groups, Account Org Soc, 20, 685, 10.1016/0361-3682(95)00012-X Taylor, 1953, A personality scale of manifest anxiety, J Abnorm Soc Psychol, 48, 285, 10.1037/h0056264 Taylor, 1995, Due process in performance appraisal: a quasi-experiment in procedural justice, Adm Sci Q, 40 Taylor, 1998, Managers' reactions to procedurally just performance management systems, Acad Manage J, 41, 568, 10.2307/256943 Tetlock, 1994, Accountability amplifies the status quo effect when change creates victims, J Behav Decis Mak, 7, 1, 10.1002/bdm.3960070102 Tornatzky, 1990 Tufte, 1983 Tufte, 2006 Tuttle, 1998, Information presentation and judgment strategy from a cognitive fit perspective, J Inf Syst, 12, 1 Umanath, 1994, Multiattribute data presentation and human judgment: a cognitive fit perspective, Decis Sci, 25, 795, 10.1111/j.1540-5915.1994.tb01870.x Vaassen, 1993, Cognitive styles of experienced auditors in Netherlands, Br Account Rev, 1993, 367, 10.1006/bare.1993.1033 Vessey, 1991, Cognitive fit: a theory-based analysis of the graphs versus tables literature, Decis Sci, 22, 219, 10.1111/j.1540-5915.1991.tb00344.x Vessey, 1991, Cognitive fit: an empirical study of information acquisition, Inf Syst Res, 2, 63, 10.1287/isre.2.1.63 Wainer, 1997 Webster, 2002, Analyzing the past to prepare for the future: writing a literature review, MIS Q, 26, xiii Wheeler, 2001, The Myers–Briggs type indicator and applications to accounting education and research Wieresma, 2009, For which purposes do managers use Balanced Scorecards? An empirical study, Manage Account Res, 20, 239, 10.1016/j.mar.2009.06.001 Wilson, 1999, Decisional guidance and end-user display choices, Account Manage Inf Technol, 9, 49, 10.1016/S0959-8022(99)00003-X Wind, 2005, Marketing as an engine of business growth: a cross-functional perspective, J Bus Res, 58, 863, 10.1016/j.jbusres.2004.01.002 Witkin, 1962 Wright, 1995, Superior loan collectability judgments given graphical displays, Auditing: J Pract Theory, 14, 144 Wunsche, 2004, A survey, classification and analysis of perceptual concepts and their application for the effective visualization of complex information, 17 Ziff Davis Enterprise, 2008, Reaping the benefits of next generation dashboards, White Pap, 1