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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 …
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 …