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The balanced scorecard framework as a key performance measurement innovation: a judgment and decision-making perspective

In: Research Handbook on Performance Measurement for Management Control

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  • Kerry A. Humphreys

Abstract

The balanced scorecard framework is arguably the most widely used performance measurement system within organizations. This is reflected in its consistent appearance in the list of top management tools used in practice. It represents a significant innovation in management accounting, as a tool for performance measurement and strategy implementation. Since 2000, a substantial body of accounting research has developed examining the balanced scorecard framework and its use for judgment and decision-making purposes. This chapter reviews this literature, identifying trends over time and discussing key issues examined, and proposes a future research agenda to respond to current developments in practice. Within the context of the judgment and decision-making-focused literature reviewed, the chapter reflects on the question: by using the balanced scorecard framework to measure performance, what do we get?

Suggested Citation

  • Kerry A. Humphreys, 2024. "The balanced scorecard framework as a key performance measurement innovation: a judgment and decision-making perspective," Chapters, in: Anne M. Lillis & Jennifer Grafton (ed.), Research Handbook on Performance Measurement for Management Control, chapter 5, pages 86-111, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21441_5
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803920672.00015
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