Testing cause‐and‐effect relationships within a balanced scorecard

According to Kaplan and Norton, a fundamental tenet of the balanced scorecard (BSC) is that cause‐and‐effect relationships exist across measures within its four perspectives. However, prior research on BSCs has provided equivocal findings as to whether these relationships exist. Using a public secto...

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Veröffentlicht in:	Accounting and finance (Parkville) 2021-04, Vol.61 (S1), p.1815-1849
Hauptverfasser:	Kober, Ralph, Northcott, Deryl
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis Balanced Scorecard Business performance management Causality Granger causality Non‐financial performance measures Public sector
Online-Zugang:	Volltext
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