Strategi Mengatasi Common Measures Bias Dalam Balanced Scorecard
| Main Authors: | Faradiza, Sekar Akrom, Nurmalia, Vera Desy |
|---|---|
| Format: | Proceeding application/pdf |
| Terbitan: |
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
, 2015
|
| Subjects: | |
| Online Access: |
http://repository.uksw.edu/handle/123456789/5932 |
Daftar Isi:
- 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1748 - 1765
- Balanced Scorecard (BSC) is a comprehensive performance measurement. BSC not only used financial indicators but also non financial indicators there are customer, internal process business and learning and growth perspective. By using BSC, evaluators have common and unique measures. When evaluate manager performance, evaluator tend to only used common measures and ignored unique measures. This is called common measures bias. This study aims to investigate whether dissaggregated and aggregated BSC and management communication can overcome common measures bias and intent to BSC approach. This study also will evaluate whether these approach will affect evaluator decision when allocated compensation. We conduct 2x2x2 experiment by undergraduate accounting students. Participant act as a senior manager and evaluate the performance of two divisions and then allocated the bonus. ANOVA repeated measures are used to hypothesis test. The results showed that dissaggregated BSC and management communication can not overcome common measures bias but effecting management decision when allocated compensation