The Balanced Scorecard: the effects of assurance and process accountability on managerial performance

4 important questions on The Balanced Scorecard: the effects of assurance and process accountability on managerial performance

When does quality of judgement increases/improves?

Quality of judgment improves when managers take all, as apposed to only a subset of, relevant factors into account in making the judgment.

Why is unique information more difficult to evaluate than common information?

Common information is direct and unambiguous, unique information requires the evaluation of trade-offs between different attributes.

Why may managers have ignored the unique BSC measures?

Managers may have ignored the unique BSC measures because processing them requires greater effort. Numerous studies provide evidence supporting the effort inducing effects of process accountability.
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Assurance theory in BSC context

In BSC context, 3rd party assurance signaling the reliability and relevance of the performance measures included in the BSC could increase the likelihood that managers will assign weight to those unique measures.

The question on the page originate from the summary of the following study material:

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