MENTAL ACCOUNTING AND THE BALANCED SCORECARD

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RAHNAMAY ROODPOSHTI F.; JALILI AREZOO

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: MANAGEMENT ACCOUNTING Year:2010 | Volume:3 | Issue:4 Page(s): 81-92

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Information Journal Paper

Title

MENTAL ACCOUNTING AND THE BALANCED SCORECARD

Author(s)

RAHNAMAY ROODPOSHTI F. | JALILI AREZOO | Issue Writer Certificate

Keywords

MENTAL ACCOUNTINGQ2

BALANCED SCORECARDQ2

VALUE FUNCTIONQ3

FRAMINGQ3

MENTAL ACCOUNTSQ3

PROSPECT THEORYQ2

Abstract

In this article, the relevant assumptions and principles of BSC, the overall determinants of MENTAL ACCOUNTING, the relationship and potential challenges between these two new concepts were studied in a given competitive and dynamic environment. First, the various criteria of BSC were reviewed, while the symmetrical aspect of such criteria has been emphasized. In continuation, the key concepts of MENTAL ACCOUNTING such as: FRAMING, VALUE FUNCTION, and the Separate MENTAL ACCOUNTS were explained and detailed.Different researches show that type of measure (financial or non financial) and outcome relative o target (success or failure) interact significantly to affect performance evaluations. Our results suggest that the assumed benefits of a balance scorecard may challenge by MENTAL ACCOUNTING. Also, cost of providing multiple measures does not outweigh the benefits of improved performance evaluations.

Cites

MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS

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APA: Copy

RAHNAMAY ROODPOSHTI, F., & JALILI, AREZOO. (2010). MENTAL ACCOUNTING AND THE BALANCED SCORECARD. MANAGEMENT ACCOUNTING, 3(4), 81-92. SID. https://sid.ir/paper/198971/en

Vancouver: Copy

RAHNAMAY ROODPOSHTI F., JALILI AREZOO. MENTAL ACCOUNTING AND THE BALANCED SCORECARD. MANAGEMENT ACCOUNTING[Internet]. 2010;3(4):81-92. Available from: https://sid.ir/paper/198971/en

IEEE: Copy

F. RAHNAMAY ROODPOSHTI, and AREZOO JALILI, “MENTAL ACCOUNTING AND THE BALANCED SCORECARD,” MANAGEMENT ACCOUNTING, vol. 3, no. 4, pp. 81–92, 2010, [Online]. Available: https://sid.ir/paper/198971/en

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