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Multi-Perspective Performance Reporting And Organisational Performance: The Impact Of Information, Data And Redundant Cue Load, Errol Iselin, Lokman Mia, John Sands
Multi-Perspective Performance Reporting And Organisational Performance: The Impact Of Information, Data And Redundant Cue Load, Errol Iselin, Lokman Mia, John Sands
Errol Iselin
Multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), have become popular. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer and financials). Although these systems are important, research in these areas has only just scratched the surface, hence the motivation for this study. A possible problem with multi-perspective systems is that they may cause information/data/redundant cue (I/D/C) overload and thus detrimentally affect the performance. The objectives of this research are to: (1) explore the relationship between MPRS and organisational performance and (2) study the relationship between I/D/C load and organisational performance in …
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Mia Lokman
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Mia Lokman
Errol Iselin
The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The …