TY - JOUR

T1 - Lagged effects in the Balanced Scorecard - Case Study

AU - Lueg, Rainer

PY - 2022/12/1

Y1 - 2022/12/1

N2 - Strategic change can be supported by management control instruments, such as risk-adjusted financial performance measures or the Balanced Scorecard (BSC). The BSC uses leading indicators to predict future performance improvements. However, their link will often exhibit a time lag that exceeds standard reporting periods in accounting. This case illustrates temporary trade-offs between current investment and future performance improvements. The case invites class discussion on how these temporary gaps should be assessed and communicated among managers.

AB - Strategic change can be supported by management control instruments, such as risk-adjusted financial performance measures or the Balanced Scorecard (BSC). The BSC uses leading indicators to predict future performance improvements. However, their link will often exhibit a time lag that exceeds standard reporting periods in accounting. This case illustrates temporary trade-offs between current investment and future performance improvements. The case invites class discussion on how these temporary gaps should be assessed and communicated among managers.

KW - Management studies

KW - Balanced Scorecard

KW - Economic Value Added

KW - code of cunduct

KW - ethics

KW - teaching notes

U2 - 10.18374/JIBE-22-4.3

DO - 10.18374/JIBE-22-4.3

M3 - Journal articles

VL - 22

SP - 37

EP - 44

JO - Journal of International Business and Economics

JF - Journal of International Business and Economics

SN - 2374-2208

IS - 4

ER -