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 ID | 36136 |
| Article Category | Article |
| Authors | Iselin, Errol R. (Author), Mia, Lokman (Author) and Sands, John (Author) |
| Journal Title | International Journal of Accounting, Auditing and Performance Evaluation |
| Journal Citation | 6 (1), pp. 1-27 |
| Number of Pages | 27 |
| Year | 2010 |
| Place of Publication | United Kingdom |
| ISSN | 1740-8008 |
| 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. |
| Keywords | balanced scorecard; data load; information load; multi-perspective; organisational performance; performance evaluation performance reporting; redundant cue load |
| ANZSRC Field of Research 2020 | 350711. Organisational planning and management |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Byline Affiliations | Bond University |
| Griffith University | |
| University of the Sunshine Coast | |
| Institution of Origin | University of Southern Queensland |
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