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The Use of Balanced Scorecard Measures in Executive Incentives and Organizational Performance.

机译：在行政人员激励和组织绩效中使用平衡计分卡措施。

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摘要

The Balanced Scorecard (BSC) has been argued as a superior combination of non-financial and financial measures of performance. The power of this concept can be used only if BSC measures are linked to reward systems. Despite an increasing usage of BSC, however, virtually no large-scale empirical studies have documented the prevalence of BSC in executive compensation plans. This thesis attempted to address this deficiency. Three primary questions are central to the study: Do contextual factors affect the usage of BSC in compensation plans? Does BSC have an impact on organizational performance? Is this performance associated with the fit between BSC and firm characteristics?;The results underscore the importance of considering firm characteristics prior to adopting BSC. This study finds that 1) the usage of BSC in executive compensation plans is related to strategy, certain industries, size, quality, structure, Anglo culture and ownership; 2) there is a strong association between firm performance and the adoption of BSC; and 3) firm performance is an increasing function of the level of fit of BSC with its contingent factors.;In addition, this study confirms that firm characteristics explain the relative weights placed on non-financial components of BSC. Yet, the evidence regarding the relationship between firm performance and the relative weights of non-financial measures and the fit is mixed.;This research enriches the existing knowledge of performance measurement by making contributions to a limited literature. As the first empirical study that systematically examines BSC compensation plan in the context of contingency theory, this thesis provides concrete evidence on the validity of this theory. It also reminds shareholders and managers that firms should seek to improve the alignment between BSC incentive package and firm characteristics to ensure better performance. Over-relying or under-relying the relative weights placed on financial or non-financial measures may not help firm performance.;The hypotheses were tested using a three-stage regression model including logistic and OLS regressions, based on a sample of 165 firms that adopted BSC measurement schemes and 165 control firms over the period of 1992-2009.
机译：平衡计分卡（BSC）被认为是非财务和财务绩效指标的完美结合。仅当BSC措施与奖励系统链接时，才能使用此概念的功能。尽管平衡计分卡的使用越来越多，但是，实际上没有大规模的经验研究证明在行政人员薪酬计划中普遍存在平衡计分卡。本文试图解决这一缺陷。该研究的三个主要问题是：上下文因素是否会影响薪酬计划中BSC的使用？ BSC对组织绩效有影响吗？该绩效与BSC和公司特征之间的契合度相关吗？；结果强调了在采用BSC之前考虑公司特征的重要性。本研究发现：1）BSC在高管薪酬计划中的使用与战略，某些行业，规模，质量，结构，盎格鲁文化和所有权有关； 2）公司绩效与采用BSC之间有很强的联系； （3）公司绩效是BSC与其附带条件的契合度的增加函数。；此外，本研究证实公司特征可以解释BSC非财务成分的相对权重。然而，关于企业绩效与非财务指标的相对权重和拟合度之间关系的证据是混杂的。这项研究通过对有限的文献做出贡献，丰富了绩效评估的现有知识。作为在权变理论中系统地研究平衡计分卡补偿计划的第一项实证研究，本论文为该理论的有效性提供了具体的证据。它还提醒股东和管理者，公司应寻求改善BSC激励计划与公司特征之间的一致性，以确保更好的绩效。过度或过度依赖财务或非财务指标的相对权重可能无助于公司绩效;假设基于包括165家公司的样本的三阶段回归模型（包括logistic和OLS回归）进行了检验在1992年至2009年期间采用了BSC衡量方案和165家控制公司。

著录项

  • 作者

    Xi, Kangwu Kenneth.;

  • 作者单位

    Carleton University (Canada).;

  • 授予单位 Carleton University (Canada).;
  • 学科 Business Administration Accounting.;Business Administration Management.;Economics Finance.
  • 学位 Ph.D.
  • 年度 2010
  • 页码 227 p.
  • 总页数 227
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

  • 入库时间 2022-08-17 11:36:56

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