Lagged effects in the Balanced Scorecard - Case Study

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

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.
Original languageEnglish
JournalJournal of International Business and Economics
Volume22
Issue number4
Pages (from-to)37-44
Number of pages8
ISSN2374-2208
DOIs
Publication statusPublished - 01.12.2022

    Research areas

  • Management studies - Balanced Scorecard, Economic Value Added, code of cunduct, ethics, teaching notes

DOI

Recently viewed

Publications

  1. Moral licensing and corporate social responsibility
  2. Prospects of wireless energy-aware sensors for smart factories in the industry 4.0 era
  3. So verknüpfen Sie operatives Controlling und Berichtswesen
  4. Care leavers as helpers
  5. ReSurveyGermany
  6. Self-Regulation, Language Skills, and Emotion Knowledge in Young Children From Northern Germany
  7. Klatsch as Klatsch can
  8. Species richness, functional traits and climate interactively affect tree survival in a large forest biodiversity experiment
  9. Pollination mitigates cucumber yield gaps more than pesticide and fertilizer use in tropical smallholder gardens
  10. The ABCs of Inclusive English Teacher Education
  11. River flow regime and snow cover of the Pamir Alay (Central Asia) in a changing climate
  12. Gehirnsein
  13. Biochar decreased rhizodeposits stabilization via opposite effects on bacteria and fungi
  14. Extern berichten:
  15. Moral sensitivity in business
  16. Termination of life support measures in case of persons in permanent vegetative state.
  17. Culture's Influence on Emotional Intelligence
  18. AmQA
  19. Public Urban Space Matters!
  20. Climate and animal distribution
  21. Economies of scope in European railways
  22. Member States as 'Rambos' in EU Asylum Politics
  23. Entrepreneurial remixing
  24. Gesundheit im Unternehmen
  25. Unberechenbare Bildung
  26. Chemikalien-Governance
  27. #BWPWAP
  28. Guest editorial: Leadership in school health promotion. The multiple perspectives of a neglected research area
  29. Identification of phototransformation products of thalidomide and mixture toxicity assessment
  30. The American Sublime