Lagged effects in the Balanced Scorecard - Case Study

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Lagged effects in the Balanced Scorecard - Case Study. / Lueg, Rainer.
In: Journal of International Business and Economics , Vol. 22, No. 4, 01.12.2022, p. 37-44.

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@article{783b230e258945868ab33b7ba9c8ddf3,
title = "Lagged effects in the Balanced Scorecard - Case Study",
abstract = "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.",
keywords = "Management studies, Balanced Scorecard, Economic Value Added, code of cunduct, ethics, teaching notes",
author = "Rainer Lueg",
year = "2022",
month = dec,
day = "1",
doi = "10.18374/JIBE-22-4.3",
language = "English",
volume = "22",
pages = "37--44",
journal = "Journal of International Business and Economics ",
issn = "2374-2208",
publisher = "American Research Institute for Policy Development",
number = "4",

}

RIS

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 -

DOI