Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance

Journal of Management Accounting Research - Tập 12 Số 1 - Trang 1-17 - 2000
Zahirul Hoque, Wendy James1
1Griffith University-Gold Coast Campus

Tóm tắt

This paper examines the relationship between organization size, product life-cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and nonfinancial measures, the BSC appraises four dimensions of performance: customers, financial (or shareholders), learning and growth, and internal aspects. Based on a survey of 66 Australian manufacturing companies, the paper suggests that larger firms make more use of a BSC. In addition, firms that have a higher proportion of new products have a greater tendency to make use of measures related to new products. A firm's market position has not been found to be associated significantly with greater BSC usage. The paper also suggests that greater BSC usage is associated with improved performance, but this relationship does not depend significantly on organization size, product life cycle, or market position.

Từ khóa


Tài liệu tham khảo

10.1016/0361-3682(94)E0014-L

Atkinson A. A., 1997, Journal of Management Accounting Research, 9, 80

Brownell P., 1981, The Accounting Review, 844

Bryman, A., and D. Cramer. 1995. Quantitative Data Analysis for Social Scientists. Revised edition. London, U.K. and New York, NY: Routledge.

Bruns W. J., 1975, Journal of Accounting Research, 177, 10.2307/2490360

Burns, T., and G. M. Stalker. 1961. The Management of Innovation. London, U.K.: Lavistock.

Chandler, A. D., Jr. 1962. Strategy and Structure: Chapters in the History of the Industrial Enterprise. Cambridge, MA: MIT Press.

10.1016/S0361-3682(97)00001-9

10.1016/S0361-3682(97)00024-X

Creelman, J. 1998. Building and Implementing a Balanced Scorecard. London, U.K.: Business Intelligence.

Cronbach L. J., 1951, Psychometrika September, 297, 10.1007/BF02310555

10.2307/2095101

Drury, C. 1994. Cost and Management Accounting. 3rd edition. London, U.K.: Chapman & Hall.

Dun & Bradstreet. 1997. The Business Who's Who of Australia. 31st edition, Vol. 1. Sydney, Australia: Dun & Bradstreet.

Ezzamel M., 1990, Management Accounting Research, 1, 181, 10.1016/S1044-5005(90)70057-1

Galbraith, J. R. 1977. Organization Design. Reading, MA: Addison-Wesley.

10.1016/0361-3682(86)90033-4

10.1016/S0361-3682(99)00002-1

Hoque, Z., L. Mia, and M. Alam. 1997. Competition, new manufacturing practices, changes in MAS and managerial choice of the "balanced scorecard" approach to performance measures: An empirical investigation. Paper presented at the 1997 European Accounting Association Annual Congress in Graz, April.

Alam, 1999, Accounting and Business Research, 29, 199, 10.1080/00014788.1999.9729580

Ittner C. D., 1997, The Accounting Review, 72, 231

Kaplan R. S., 1992, Harvard Business Review, 71

1993, Harvard Business Review, 134

- and - 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.

- and A. A. Atkinson. 1998. Advanced Management Accounting. Englewood Cliffs, NJ: Prentice Hall.

10.1016/0361-3682(94)00031-P

Lawrence, P. R., and J. Lorsch. 1967. Organization and Environment. Boston, MA: Harvard Business School, Division of Research.

Libby T., 1996, Journal of Management Accounting Research, 8, 137

Lynch, R. L., and K. F. Cross. 1991. Measure Up! London, U.K.: Blackwell Publishers.

Merchant K. A., 1981, The Accounting Review, 56, 813

10.1016/0361-3682(84)90013-8

10.1086/226550

10.1016/0361-3682(89)90005-6

Miller, D., and P. H. Friesen. 1984. Organizations: A Quantum View. Englewood Cliffs, NJ: Prentice Hall.

Moll, J., and Hoque, Z. 2000. Rationality, new public management and changes in management control systems: A case study of managing change in an Australian local government setting. Paper presented at the Interdisciplinary Perspectives on Accounting Conference, Manchester, U.K., July 2000.

Nunnally, J. C. 1967. Psychometric Theory. London, U.K.: McGraw-Hill.

Oppenheim, A. N. 1966. Questionnaire Design and Attitude Measurement. New York, NY: Basic Books.

Pugh D. S., 1969, Administrative Science Quarterly March, 115, 10.2307/2391367

Ruhl J. M., 1997, Journal of Cost Management Winter, 52

Scott, W. R. 1994. Organisational Sociology. London, U.K.: Aldershot.

Shields M. D., 1997, Journal of Management Accounting Research, 9, 3

Simons, R. 2000. Performance Measurement and Control Systems for Implementing Strategy-Text and Cases. Englewood Cliffs, NJ: Prentice Hall.

Sizer, J. 1989. An Insight into Management Accounting. London, U.K.: Penguin.

Swieringa, R., and R. Moncur. 1974. Some Effects of Participative Budgeting on Managerial Behaviour. New York, NY: National Association of Accountants.

Tabachnick, B. G., and L. S. Fidell. 1996. Using Multivariate Statistics. 3rd edition. New York, NY: Harper Collins.

Wilson, R. M. S. 1991. Strategic management accounting. In Issues in Management Accounting, edited by Ashton, Hopper, and Scapens. Englewood Cliffs, NJ: Prentice Hall.

Woodward, J. 1965. Industrial Organization-Theory and Practice. London, U.K.: Oxford University Press.