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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 …
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Multi-Perspective Performance Reporting, Continuous Improvement 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), 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 …
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 …
Multi-Perspective Strategic Goal Setting, Performance Reporting And Organisational Performance, Errol R. Iselin, Lokman Mia, John Sands
Multi-Perspective Strategic Goal Setting, Performance Reporting And Organisational Performance, Errol R. Iselin, Lokman Mia, John Sands
Errol Iselin
Purpose – This paper's aim is to study multi-perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE) is associated with performance.
Design/methodology/approach – Structured interviews with CEOs of 50 Australian companies with sales greater than $100 million per annum were conducted.
Findings – The research identified 11 dimensions of PRE and 13 dimensions of organisational performance. The strength of the alignment of the strategic goals and the performance reporting measures was positively associated with organisational performance. …
The Balanced Scorecard And Related Systems: The Information Dimensions In Their Performance Reporting Systems, And Their Effects On Performance, Errol Iselin, Lokman Mia, John Sands
The Balanced Scorecard And Related Systems: The Information Dimensions In Their Performance Reporting Systems, And Their Effects On Performance, Errol Iselin, Lokman Mia, John Sands
Errol Iselin
The Balanced Scorecard (BSC) and related systems have become popular in recent times due to problems associated with traditional financial systems. The BSC incorporates a multi-perspective performance reporting system that reports information about four perspectives - learning and growth, internal business processes, customer, and financials. BSC theory argues that there is a cause and effect relationship from the first perspective to the last. There are broader multi-perspective systems in practice that have two additional perspectives to these four - social and environmental. Atkinson et al. (1997) have argued that the BSC is among the most significant developments in management accounting …