A comparative analysis of the weights of Balanced Scorecard performance measures according to corporate life cycle

A comparative analysis of the weights of Balanced Scorecard performance measures according to corporate life cycle

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Article ID: iaor20043007
Country: South Korea
Volume: 28
Issue: 1
Start Page Number: 79
End Page Number: 95
Publication Date: Mar 2003
Journal: Journal of the Korean ORMS Society
Authors: , , , ,
Keywords: measurement
Abstract:

This paper investigates how the weights of performance measures vary depending on corporate life cycle, such as birth, growth, maturity, revival, and decline. Balanced Scorecard performance measures are employed for this investigation. Balanced Scorecard has been widely used for measuring a corporate performance by incorporating financial and non-financial measures simultaneously. Because these performances are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Questionnaires from 218 countries are analyzed. Depending on the corporate life cycle, our survey results demonstrate that the weights of the business performance measures differ in the four perspectives – financial, customer, internal process, and learning/growth. Our results can be used for enhancing the quality of performance measurement systems.

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