Lagged effects in the Balanced Scorecard - Case Study
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In: Journal of International Business and Economics , Vol. 22, No. 4, 01.12.2022, p. 37-44.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -