The Effects of the Balanced Scorecard on Managerial Behavior:
Some Evidence and Plenty of Questions
Alan Webb, Assistant Professor, School of Accountancy
University of Waterloo
September 20, 2006
12:00 PM - 1:30 PM
Davis Centre 1304, University of Waterloo
View Video of Presentation in HI Alive Archive: Research Seminars Archive 2006-2007
The balanced scorecard (BSC) is a performance measurement system being used by an increasing number of organizations in both the private and public sectors. The basic idea of the BSC is that the content of an organization's performance measurement system should be explicitly linked to its strategic objectives. This talk will discuss the findings from two recent BSC studies representative of the work being done by accounting researchers in this area. The first study examines ways of improving the BSC as a tool for evaluating managers' performance. The second study focuses on the extent to which the content of a BSC can serve as task relevant information in guiding managers' decision making and how it impacts their commitment to performance goals. The talk will conclude with a brief discussion of on-going BSC research being conducted by the speaker.
About the Speaker
Alan Webb is an Associate Professor in the School of Accountancy. He joined UW in 2000 after completing his PhD at the University of Alberta. Alan's research focuses primarily on the behavioral implications of performance measurement systems such as the balanced scorecard (BSC) and the performance consequences of goal setting programs in organizations. Alan is the co-director of the School of Accountancy's PhD program and is on the editorial board of several academic accounting journals. His research has examined the BSC, budgeting behavior, auditor-client negotiation and the use of educational technology in the classroom.