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Continuous Improvement Systems, Balanced Scorecard Systems And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Continuous Improvement Systems, Balanced Scorecard Systems And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Errol Iselin
The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), is widespread. This study's motivation comes from the importance of these systems and the lack of knowledge about them. Continuous improvement systems (CIS) are another accounting innovation. CIS constantly look for ways to improve performance and are used in conjunction with performance reporting systems. The research objectives are to study MPRS users and to investigate: (1) the dimensions of multi-perspective performance reporting and organisational performance, and (2) the relationship between CIS and performance. We found 10 dimensions of performance reporting, 11 dimensions of performance, and that …