Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load

Article


Iselin, Errol R., Mia, Lokman and Sands, John. 2010. "Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load." International Journal of Accounting, Auditing and Performance Evaluation. 6 (1), pp. 1-27. https://doi.org/10.1504/IJAAPE.2010.030477
Article Title

Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load

ERA Journal ID36136
Article CategoryArticle
AuthorsIselin, Errol R. (Author), Mia, Lokman (Author) and Sands, John (Author)
Journal TitleInternational Journal of Accounting, Auditing and Performance Evaluation
Journal Citation6 (1), pp. 1-27
Number of Pages27
Year2010
Place of PublicationUnited Kingdom
ISSN1740-8008
1740-8016
Digital Object Identifier (DOI)https://doi.org/10.1504/IJAAPE.2010.030477
Web Address (URL)http://www.inderscience.com/offer.php?id=30477
Abstract

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 multi-perspective systems. We found that (1) MPRS are positively associated with performance and (2) there is a weak negative association between I/D/C overload and performance. Our exploratory results are consistent with the views of advocates of MPRS (e.g. Kaplan and Norton) that MPRS enhance organisational performance.

Keywordsbalanced scorecard; data load; information load; multi-perspective; organisational performance; performance evaluation performance reporting; redundant cue load
ANZSRC Field of Research 2020350711. Organisational planning and management
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Byline AffiliationsBond University
Griffith University
University of the Sunshine Coast
Institution of OriginUniversity of Southern Queensland
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