The balanced scorecard is a new tool that complements traditional
measures of business unit performance. The scorecard contains a diverse
set of performance measures, including financial performance, customer
relations, internal business processes, and learning and growth. Advocates of
the balanced scorecard suggest that each unit in the organization should develop
and use its own scorecard, choosing measures that capture the unit’s
business strategy. Our study examines judgmental effects of the balanced
scorecard—specifically, how balanced scorecards that include some measures
common to multiple units and other measures that are unique to a particular
unit affect superiors’ evaluations of that unit’s performance. Our test
shows that only the common measures affect the superiors’ evaluations. We
discuss the implications of this result for research and practice.
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