Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load

Errol R. Iselin, Lokman Mia and John Sands

International Journal of Accounting, Auditing and Performance Evaluation, 2010, vol. 6, issue 1, 1-27

Abstract: Multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), have become popular. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer and financials). Although these systems are important, research in these areas has only just scratched the surface, hence the motivation for this study. A possible problem with multi-perspective systems is that they may cause information/data/redundant cue (I/D/C) overload and thus detrimentally affect the performance. The objectives of this research are to: (1) explore the relationship between MPRS and organisational performance and (2) study the relationship between I/D/C load and organisational performance in multi-perspective systems. We found that (1) MPRS are positively associated with performance and (2) there is a weak negative association between I/D/C overload and performance. Our exploratory results are consistent with the views of advocates of MPRS (e.g. Kaplan and Norton) that MPRS enhance organisational performance.

Keywords: multi-perspective performance; balanced scorecard; BSC; performance evaluation; performance reporting; organisational performance; information load; data load; redundant cue load. (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=30477 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:6:y:2010:i:1:p:1-27

Access Statistics for this article

More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().