THE ROLE OF BALANCE SCORECARD FRAMEWORK IN ENHANCING MANAGERS’ ABILITY TO DETERMINE STRATEGICALLY RELEVANT INFORMATION ITEMS

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KORDESTANI GHOLAMREZA; GHASEMI MOZHDEH

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

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:9 Page(s): 91-109

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Title

THE ROLE OF BALANCE SCORECARD FRAMEWORK IN ENHANCING MANAGERS’ ABILITY TO DETERMINE STRATEGICALLY RELEVANT INFORMATION ITEMS

Author(s)

KORDESTANI GHOLAMREZA | GHASEMI MOZHDEH | Issue Writer Certificate

Keywords

STRATEGIC PERFORMANCE MANAGEMENT SYSTEMSQ2

BALANCED SCORECARDQ1

STRATEGY MAPQ2

RELEVANT INFORMATION ITEMSQ2

Abstract

In this study through designing and conducting an experiment, we examine the effect that two key BALANCED SCORECARD (BSC) framework elements (1) causal linkage between strategic objectives in the STRATEGY MAP and (2) performance measures categorized by scorecard perspective have on managers ability to distinguish between strategically relevant and irrelevant information items. The purpose of this research is to investigate the role of the BSC framework in enhancing managers’ ability to interpret and use information from their external business environment. The participants are chosen among graduate and PhD students of accounting course studying in Tehran and Qazvin universities. The number of them is 15 in pilot test and 100 in the Experiment.Research results show that presenting a set of strategic objectives using a STRATEGY MAP structure and categorizing performance measures based on four scorecard perspectives enhances managers’ ability to interpret the strategic relevance of external information. Thus, management accountants can help managers to focus on strategically relevant items through designing and implementation of BSC framework. In doing so, they potentially reduce information load for managers faced with large amounts of information about their business environment.

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APA: Copy

KORDESTANI, GHOLAMREZA, & GHASEMI, MOZHDEH. (2014). THE ROLE OF BALANCE SCORECARD FRAMEWORK IN ENHANCING MANAGERS’ ABILITY TO DETERMINE STRATEGICALLY RELEVANT INFORMATION ITEMS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(9), 91-109. SID. https://sid.ir/paper/238130/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, GHASEMI MOZHDEH. THE ROLE OF BALANCE SCORECARD FRAMEWORK IN ENHANCING MANAGERS’ ABILITY TO DETERMINE STRATEGICALLY RELEVANT INFORMATION ITEMS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(9):91-109. Available from: https://sid.ir/paper/238130/en

IEEE: Copy

GHOLAMREZA KORDESTANI, and MOZHDEH GHASEMI, “THE ROLE OF BALANCE SCORECARD FRAMEWORK IN ENHANCING MANAGERS’ ABILITY TO DETERMINE STRATEGICALLY RELEVANT INFORMATION ITEMS,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 9, pp. 91–109, 2014, [Online]. Available: https://sid.ir/paper/238130/en

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