The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures Author(s): Marlys Gascho Lipe and Steven E. Salterio Source: The Accounting Review, Vol. 75, No. 3 (Jul., 2000), pp. 283-298 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/248614 . Accessed: 11/03/2014 05:15
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THE ACCOUNTING REVIEW Vol. 75, No. 3 July 2000 pp. 283-298

The

Balanced Effects

Scorecard: of Common

Judgmental and Unique

Performance Measures
Marlys Gascho Lipe
University of Oklahoma

Steven E. Salterio
University of Waterloo
ABSTRACT: The balanced scorecard is a new tool that complements traditional measures of business unit performance. The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth. Advocates of the balanced scorecard suggest that each unit in the organization should develop and use its own scorecard, choosing measures that capture the unit's business strategy. Our study examines judgmental effects of the balanced