Accounting Commons^™

How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. Hughes, Craig Caldwell, Kathy Paulson Gjerde, Pam Rouse

Kathy A. Paulson Gjerde

Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …

Tracking Performance: When Less Is More, Kathy Paulson Gjerde, Hughes S.

Kathy A. Paulson Gjerde