Experimental literature in the area of performance management research (December 2011)


Banker, Rajiv D.; Chang, Hsihui; Pizzini, Mina (2011): The judgmental effects of strategy maps in balanced scorecard performance evaluations. In International Journal of Accounting Information Systems 12 (4), pp. 259–279. Available online at http://www.sciencedirect.com/science/article/pii/S1467089511000431.

Booker, Donna M.; Heitger, Dan L.; Schultz, Thomas D. (2011): The effect of causal knowledge on individuals’ perceptions of nonfinancial performance measures in profit prediction. In Advances in Accounting 27 (1), pp. 90–98. Available online at http://www.sciencedirect.com/science/article/pii/S088261101000060X.

Carmona, Salvador; Iyer, Govind; Reckers, Philip M. J. (2011): The impact of strategy communications, incentives and national culture on balanced scorecard implementation. In Advances in Accounting 27 (1), pp. 62–74. Available online at http://www.sciencedirect.com/science/article/B8JHH-523CPR0-2/2/607a27395f4e445a102613652a4a5ff6.


Cardinaels, Eddy; van Veen-Dirks, Paula (2010): Financial versus non-financial information. The impact of information organization and presentation in a balanced scorecard. In Accounting, Organizations and Society 35 (6), pp. 565–578. Available online at http://www.sciencedirect.com/science/article/B6VCK-50B49NS-1/2/2b4c177fbb780f897a3baff8148a70b7.

Coram, Paul J. (2010): The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments. In Accounting & Finance 50 (2), pp. 263–280. Available online at http://dx.doi.org/10.1111/j.1467-629X.2009.00328.x.

Kelly, Khim (2010): Accuracy of relative weights on multiple leading performance measures. Effects on managerial performance and knowledge. In Contemporary Accounting Research 27 (2), pp. 577–608. Available online at http://dx.doi.org/10.1111/j.1911-3846.2010.01017.x.

Tayler, William B. (2010): The Balanced Scorecard as a strategy-evaluation tool. The effects of implementation involvement and a causal-chain focus. In Accounting Review 85 (3), pp. 1095–1117. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=50461214&site=ehost-live.


Kaplan, Steven E.; Wisner, Priscilla S. (2009): The judgmental effects of management communications and a fifth Balanced Scorecard category on performance evaluation. In Behavioral Research in Accounting 21 (2), pp. 37–56. Available online at 10.2308/bria.2009.21.2.37.


Liedtka, Stephen L.; Church, Bryan K.; Ray, Manash R. (2008): Performance variability, ambiguity intolerance, and Balanced Scorecard-based performance assessments. In Behavioral Research in Accounting 20 (2), pp. 73–88. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=34056556&site=ehost-live.


Kelly, Khim Ong (2007): Feedback and incentives on nonfinancial value drivers. Effects on managerial decision making. In Contemporary Accounting Research 24 (2), pp. 523–556. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=25792883&site=ehost-live.


Hannan, R. Lynn; Rankin, Frederick W.; Towry, Kristy L. (2006): The effect of information systems on honesty in managerial reporting. A behavioral perspective. In Contemporary Accounting Research 23 (4), pp. 885–918.


Coletti, Angela L.; Sedatole, Karen L.; Towry, Kristy L. (2005): The effect of control systems on trust and cooperation in collaborative environments. In Accounting Review 80 (2), pp. 477–500.

Dilla, William N.; Steinbart, Paul John (2005): Relative weighting of common and unique Balanced Scorecard measures by knowledgeable decision makers. In Behavioral Research in Accounting 17, pp. 43–53. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16677224&site=ehost-live.

Ghosh, Dipankar (2005): Alternative measures of managers’ performance, controllability, and the outcome effect. In Behavioral Research in Accounting 17, pp. 55–70. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16677225&site=ehost-live.


Arnold, Vicky; Collier, Philip A.; Leech, Stewart A.; Sutton, Steve G. (2004): Impact of intelligent decision aids on expert and novice decision-makers’ judgments. In Accounting & Finance 44 (1), pp. 1–26.

Libby, Theresa; Salterio, Steven E.; Webb, Alan (2004): The Balanced Scorecard. The effects of assurance and process accountability on managerial judgment. In The Accounting Review 79 (4), pp. 1075–1094. Available online at http://www.jstor.org/stable/4093086.

Ullrich, Mark J.; Tuttle, Brad M. (2004): The effects of comprehensive information reporting systems and economic incentives on managers’ time-planning decisions. In Behavioral Research in Accounting 16, pp. 89–105. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=13285067&site=ehost-live.

Webb, Alan (2004): Managers’ commitment to the goals contained in a strategic performance measurement system. In Contemporary Accounting Research 21 (4), pp. 925–958. Available online at http://onlinelibrary.wiley.com/doi/10.1506/KHW0-G7PY-AQEA-718J/abstract.


Fisher, Joseph G.; Maines, Laureen A.; Peffer, Sean A.; Sprinkle, Geoffrey B. (2002): Using budgets for performance evaluation. Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. In The Accounting Review 77 (4), pp. 847–865.

Libby, Robert; Bloomfield, Robert; Nelson, Mark W. (2002): Experimental research in financial accounting. In Accounting, Organizations and Society 27 (8), pp. 775–810.


Lipe, Marlys Gascho; Salterio, Steven E. (2000): The balanced scorecard. Judgmental effects of common and unique performance measures. In Accounting Review 75 (3), p. 283. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3426337&site=ehost-live.

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