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Balanced Scorecards, Levers of Control, and Subjectivity: An Experimental Investigation of Management Control System Design

Fri, March 15, 8:30 to 10:00am, Meeting Hotel, TBA

Abstract

Given the significant apparent value of Balanced Scorecard systems and the equally significant unexplained failure rate of implementation, we examine whether management control design may be a factor. Prior studies largely focus on psychological biases that might explain why employees might ignore strategically important performance measures, but have not yet ruled out the potential the management control design within Balanced Scorecard systems may have inherent flaws. We address this need by examining typically Balanced Scorecard-like settings within Simons’ (1995) Levers of Control Framework. After supporting the appropriateness of the framework in the context of prior balanced scorecard research, we find that typical management control design within a Balanced Scorecard setting may explain the high failure rate of Balanced Scorecard systems. As a result of this study, we establish a new avenue of research that may ultimately prevent many of the balanced scorecard failures.

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