Detail The effects of the Balanced Scorecard's information reporting system and economic incentives on effort allocation among multiple goals Bibliografi Author: Ullrich, Mark J. ; Tuttle, Brad (Advisor) Topik: BUSINESS ADMINISTRATION; ACCOUNTING Bahasa: (EN )    ISBN: 0-599-74517-7     Penerbit: UNIVERSITY OF SOUTH CAROLINA     Tahun Terbit: 2000     Jenis: Theses - Dissertation Fulltext: 9969531.pdf (0.0B; 11 download) Abstract Today's competitive environment requires organizations to accomplish multiple goals. Recent control systems, like The Balanced Scorecard, are explicitly designed to “balance” effort among multiple goals. Prior studies have focused on the total effort toward a single goal. In contrast, this experiment examines effort allocation among multiple goals, which represents a fundamental shift in thinking about the behavioral objectives of control systems. The results strongly show that what performance information is reported, and the choice of economic incentives, independently affects effort allocation. Participants increase their effort towards goals that are reported or towards goals that are tied to economic incentives. This increase in effort towards some goals is shifted from other work-related goals. The greatest change in effort allocation occurs when the information reported and economic incentives are congruent with all the organization's goals. The results are consistent with Kaplan and Norton's assertion that The Balanced Scorecard can “balance” effort allocation among goals. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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