The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard  

Oleh:

Handoko, Jesica ; Gudono

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 9 no. 3 (Sep. 2006), page 233-249.
Topik: DECISION MAKING; scorecard; cognitive; affective; decision making

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines the effect of decision makers' cognitive and affective aspects in decision making, especially when a firm implementing balanced scorecard (BSC). Cognitive aspect deals with decision makers' cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that ofte present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2 x 2 x 2 x 2 mixed subjects design. One hundred and sixty eight accountancy and managemnt graduate students from gadjah mada university were randomly assigned in one of eight treatment cells. The results show that common and unique measures do have statistically significant effects on performance evaluation judgement and bonus allocation, and decision makers place greater emphasis on common than unique mesures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the amkers' cognitive (and affective) aspects if they want to pursue effective balanced scorecard.

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