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The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

机译：平衡计分卡：保证和流程问责制对管理判断的影响

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摘要

The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business unit, when making performance evaluation judgments. This study identifies and tests two approaches to reducing this "common measures bias." We examine whether increasing effort via invoking process accountability (i.e., requiring managers to justify to their superior their performance evaluations) and/or improving the perceived quality of the balanced scorecard measures (i.e., via an independent third-party assurance report on the balanced scorecard) increases managers' usage of unique performance measures in their evaluations. Re-sults suggest that either the requirement to justify an evaluation to a superior or the provision of an assurance report on the balanced scorecard increases the use of unique measures in managerial performance evaluation judgments. Implications for theory and practice are discussed.
机译：平衡计分卡是过去十年管理会计的主要发展之一（Ittner and Larcker 2001）。 Lipe和Salterio（2000）发现，管理者在做出绩效评估判断时，忽略了关键的计分卡功能之一，包括业务部门的战略目标所特有的措施。这项研究确定并测试了两种减少这种“通用措施偏差”的方法。我们检查是否通过调用流程问责制（即要求管理人员证明其出色的绩效评估依据）和/或提高平衡计分卡衡量指标的感知质量（即通过平衡计分卡上的独立第三方保证报告）来增加工作量），提高了经理在评估中对独特绩效指标的使用。结果表明，要么要求对上级进行合理评估的要求，要么在平衡计分卡上提供保证报告，都会增加在管理绩效评估判断中使用独特措施的可能性。讨论了对理论和实践的影响。

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