File Download
Supplementary

Conference Paper: Preference for balanced scorecard measures: the effects of compensation and strategy formulation

TitlePreference for balanced scorecard measures: the effects of compensation and strategy formulation
Authors
Wang, LLau, AHLChan, CWH
Issue Date2009
PublisherAmerican Accounting Association.
Citation
The 2009 Annual Meeting of the American Accounting Association and Conference on Teaching and Learning in Accounting, New York, NY., 1-5 August 2009. How to Cite?
AbstractBalanced Scorecard (BSC) translates business strategy into multiple performance measures. An essential aspect of BSC is its articulation of the linkage between performance measures and strategy. Both practitioners and researchers argue that business unit managers should be involved in formulating business strategy and choosing BSC measures. They also argue that the BSC measures should be linked to compensation to direct managers’ effort to key success factors. This study conducts an experiment to test the effects of BSC compensation linkage and participation in strategy formulation on business unit managers’ preference for BSC measures which are either strategically linked or controllable. The results show that business unit managers shift their preference from strategically-linked measures to controllable measures when BSC is linked to compensation. However this preference shift can be mitigated by involving them in strategy formulation.
DescriptionConference Theme: Accounting at a Tipping Point
Persistent Identifierhttp://hdl.handle.net/10722/112323

 

DC FieldValueLanguage
dc.contributor.authorWang, Len_HK
dc.contributor.authorLau, AHLen_HK
dc.contributor.authorChan, CWHen_HK
dc.date.accessioned2010-09-26T03:27:09Z-
dc.date.available2010-09-26T03:27:09Z-
dc.date.issued2009en_HK
dc.identifier.citationThe 2009 Annual Meeting of the American Accounting Association and Conference on Teaching and Learning in Accounting, New York, NY., 1-5 August 2009.-
dc.identifier.urihttp://hdl.handle.net/10722/112323-
dc.descriptionConference Theme: Accounting at a Tipping Point-
dc.description.abstractBalanced Scorecard (BSC) translates business strategy into multiple performance measures. An essential aspect of BSC is its articulation of the linkage between performance measures and strategy. Both practitioners and researchers argue that business unit managers should be involved in formulating business strategy and choosing BSC measures. They also argue that the BSC measures should be linked to compensation to direct managers’ effort to key success factors. This study conducts an experiment to test the effects of BSC compensation linkage and participation in strategy formulation on business unit managers’ preference for BSC measures which are either strategically linked or controllable. The results show that business unit managers shift their preference from strategically-linked measures to controllable measures when BSC is linked to compensation. However this preference shift can be mitigated by involving them in strategy formulation.-
dc.languageengen_HK
dc.publisherAmerican Accounting Association.-
dc.relation.ispartofAmerican Accounting Association Annual Meeting 2009en_HK
dc.titlePreference for balanced scorecard measures: the effects of compensation and strategy formulationen_HK
dc.typeConference_Paperen_HK
dc.identifier.emailLau, AHL: ahlau@business.hku.hken_HK
dc.identifier.emailChan, CWH: chrischan@business.hku.hken_HK
dc.identifier.authorityLau, AHL=rp01072en_HK
dc.identifier.authorityChan, CWH=rp01044en_HK
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros167621en_HK
dc.publisher.placeUnited States-

Export via OAI-PMH Interface in XML Formats

OR

Export to Other Non-XML Formats