Components and relative weights in utilization of dashboard measurement systems like the Balanced Scorecard

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• 作者：DeBusk ; Gerald K. ; Brown ; Robert M. ; Killough ; Larry N.
• 关键词：Balanced scorecard ; Dashboard measures ; Non financial measures
• 刊名：British Accounting Review
• 出版年：2003
• 出版时间：September, 2003
• 年：2003
• 卷：35
• 期：3
• 页码：215-231
• 全文大小：134 K

文摘

This study provides empirical evidence on how dashboard measures are utilized in the evaluation of organizational performance. A hypothetical case, complete with dashboard measures, was presented to MBA students and graduate accounting students. Participants were asked to identify the importance of various measures and evaluate the organization's performance. Evidence gathered through the use of principal components analysis provided insight into the number of perspectives or components utilized in evaluating an organization's performance and the relative weight placed on each of those components by users of dashboard measurement systems.