Abstract
AbstractPrior research establishes a judgemental bias towards common measures when managers evaluate performance using the balanced scorecard. In an experimental study, I examine the role of a strategy map when evaluating performance in a boundary condition setting for this bias with performance measures strategically linked and both narrative strategy information and a strategy map provided. I manipulate the presence of a strategy map and find that managers who receive a strategy map develop greater strategic causal relationship knowledge when evaluating performance than managers who receive narrative strategy information only. Additional analyses indicate the bias is absent from managers' judgements in both conditions.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.