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The balanced scorecard: A comparativ...

Capella University., School of Business.

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The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard./
Author:	Kaskey, Victoria L.
Description:	115 p.
Notes:	Adviser: Perry Haan.
Contained By:	Dissertation Abstracts International69-08A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3320547
ISBN:	9780549736929

The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard.
Kaskey, Victoria L.

The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard. - 115 p.

Adviser: Perry Haan.

Thesis (Ph.D.)--Capella University, 2008.

The balanced scorecard is a management tool that uses common and unique measures of an organization and/or division. Lipe and Salterio (2000) found that individuals disregarded the unique measures of the balanced scorecard and concentrated on measures with which the users are familiar. This defeats the purpose of the balanced scorecard, which is to use unique and common measures to make strategic decisions. The following study examines whether a manager with accounting education and/or experience places more emphasis on the common measures of the balanced scorecard, since these measures are traditionally financial measures. In addition, the study will determine whether managers with more accounting education and/or experience analyzing the results of the balanced scorecard trust the results of the unique measures compared to the common measures.

ISBN: 9780549736929Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard.
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035 $a (UMI)AAI3320547
035 $a AAI3320547
040 $a UMI $c UMI
100 1 $a Kaskey, Victoria L. $3 1037984
245 1 4 $a The balanced scorecard: A comparative study of accounting education and experience on common measure bias and trust in a balanced scorecard.
300 $a 115 p.
500 $a Adviser: Perry Haan.
500 $a Source: Dissertation Abstracts International, Volume: 69-08, Section: A, page: 3200.
502 $a Thesis (Ph.D.)--Capella University, 2008.
520 $a The balanced scorecard is a management tool that uses common and unique measures of an organization and/or division. Lipe and Salterio (2000) found that individuals disregarded the unique measures of the balanced scorecard and concentrated on measures with which the users are familiar. This defeats the purpose of the balanced scorecard, which is to use unique and common measures to make strategic decisions. The following study examines whether a manager with accounting education and/or experience places more emphasis on the common measures of the balanced scorecard, since these measures are traditionally financial measures. In addition, the study will determine whether managers with more accounting education and/or experience analyzing the results of the balanced scorecard trust the results of the unique measures compared to the common measures.
590 $a School code: 1351.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Management. $3 626628
650 4 $a Education, Business. $3 1017515
690 $a 0272
690 $a 0454
690 $a 0688
710 2 0 $a Capella University. $b School of Business. $3 1018437
773 0 $t Dissertation Abstracts International $g 69-08A.
790 $a 1351
790 1 0 $a Fischer, Joshua $e committee member
790 1 0 $a Haan, Perry, $e advisor
790 1 0 $a McLaughlin, Gregory $e committee member
791 $a Ph.D.
792 $a 2008
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3320547