Lagged effects in the Balanced Scorecard - Case Study

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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

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