Interest in the balanced scorecard

Interest in the balanced scorecard continues to grow. However, proponents, adopters,
and researchers know very little about the human information processing demands of the
Lipe and Salterio—Balanced Scorecard: Judgmental Effects 297
BSC. Judgment and decision-making research indicates that humans use simplifying decision
strategies that are affected by task characteristics. We investigated the effect on
performance judgments of the BSC’s inclusion of diverse measures. Our experimental
participants succumbed to the simplifying strategy of using only common measures in
evaluating multiple managers.9 If unique measures are underweighted in ex post evaluations
of the business unit and its manager, these measures are likely to receive little ex ante
weight in the unit’s decisions (Holmstrom and Milgrom 1991). This focus on common
measures undermines one of the major espoused benefits of the BSC, namely, that each
business unit will have and use a scorecard that uniquely captures its business strategy.


Dependent Measure
All subjects evaluated the manager of RadWear as well as the manager of WorkWear.
We want to determine whether performance on common and unique measures affects subjects’
evaluations of the division managers. If common measures affect these evaluations,
we will observe an interaction of division and common measures. If unique measures affect
these evaluations, we will find an interaction of division and unique measures.

Hasil (Bahasa Indonesia) 1:

Minat dalam balanced scorecard terus tumbuh. Namun, para pendukung, pengadopsi,
dan peneliti tahu sedikit tentang informasi manusia tuntutan pengolahan
Lipe dan Salterio — Balanced Scorecard: menghakimi efek 297
BSC. Penghakiman dan pengambilan keputusan penelitian menunjukkan bahwa manusia menggunakan penyederhanaan keputusan
strategi yang dipengaruhi oleh tugas karakteristik. Kita menyelidiki efek pada
penilaian kinerja BSC dimasukkannya langkah-langkah yang beragam. Kami eksperimental
peserta menyerah strategi penyederhanaan menggunakan hanya langkah-langkah umum di
mengevaluasi beberapa managers.9 jika langkah-langkah yang unik underweighted di ex post evaluasi
unit bisnis dan pengelola, langkah-langkah mungkin untuk menerima sedikit ex ante
berat unit keputusan (Holmstrom dan Milgrom 1991). Ini fokus pada common
tindakan merusak salah satu manfaat utama espoused BSC, yaitu, bahwa setiap
unit bisnis akan memiliki dan menggunakan scorecard yang unik menangkap strategi bisnis its.


tergantung ukuran
semua mata pelajaran dievaluasi manajer RadWear serta manajer WorkWear.
Kami ingin menentukan apakah kinerja pada langkah-langkah Umum dan unik mempengaruhi subyek
evaluasi dari manajer Divisi. Jika langkah-langkah umum mempengaruhi evaluasi ini,
kita akan mengamati interaksi Divisi dan langkah-langkah umum. Jika langkah-langkah yang unik mempengaruhi
evaluasi ini, kita akan menemukan interaksi Divisi dan langkah-langkah yang unik.