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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 …
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 …