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Joint selection of balanced scorecard targets and weights in a collaborative setting

Author

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  • Herath, Hemantha S.B.
  • Bremser, Wayne G.
  • Birnberg, Jacob G.

Abstract

Information asymmetries may create problems in developing both the balanced scorecard (BSC) targets and weights. In practice, the process of assigning weights to performance measures can be challenging in terms of reaching a consensus between top management and divisional managers. In this research, we address the issues of target and weight selection using a collaborative decision-making model. Most of the previous research related to performance measurement has assumed self-interested agents. When weights are assigned subjectively, there is evidence in the literature of common-measure bias leading to BSC disagreement (conflict). We contribute to the literature by considering actor preferences in a novel approach that permits the parties jointly to determine optimal (or approximately optimal) BSC targets and weights.

Suggested Citation

  • Herath, Hemantha S.B. & Bremser, Wayne G. & Birnberg, Jacob G., 2010. "Joint selection of balanced scorecard targets and weights in a collaborative setting," Journal of Accounting and Public Policy, Elsevier, vol. 29(1), pages 45-59, January.
    • Handle: RePEc:eee:jappol:v:29:y::i:1:p:45-59
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    Cited by:

    1. Bellavance, François & Landry, Suzanne & Schiehll, Eduardo, 2013. "Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity," The British Accounting Review, Elsevier, vol. 45(3), pages 149-166.
    2. Yaser Saleh Al Frijat, 2018. "Activating Balanced Scorecard Importance as a Way to Improve the Accounting Education in Jordanian Universities," International Business Research, Canadian Center of Science and Education, vol. 11(9), pages 66-78, September.
    3. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    4. Hall, Maximilian J.B. & Kenjegalieva, Karligash A. & Simper, Richard, 2011. "An alternative to the weighted score card approach to measuring performance: An analysis of English and Welsh probation boards," Socio-Economic Planning Sciences, Elsevier, vol. 45(4), pages 184-193, December.

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