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Errol Iselin

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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 Jul 2014

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 …


The Effects Of Information, Data And Redundant Cue Load On Multi-Perspective Performance Reporting, Errol Iselin, Lokman Mia, John Sands Jul 2006

The Effects Of Information, Data And Redundant Cue Load On Multi-Perspective Performance Reporting, Errol Iselin, Lokman Mia, John Sands

Errol Iselin

Multi-perspective performance reporting systems have become popular in recent times due to problems associated with traditional financial systems. The most common multi-perspective performance reporting system is the balanced scorecard (BSC). The BSC reports performance information about four perspectives (learning and growth, internal business processes, customer, and financials). BSC theory argues there is a cause and effect relationship from the first to the last perspective. There are broader multi-perspective systems in practice that commonly have two additional perspectives to these four – social and environmental. Atkinson et al. (1997), Ittner and Larcker (2001), and Libby et al. (2004) have argued that …