The balanced scorecard: the effects of assurance and process accountability on managerial judgment.

ABSTRACT: The balanced scorecard is single of the major developments in management accounting in the past decade (Ittner and Larcker 2001) Lipe and Salterio (2000) find that managers ignore single of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business unit, when making performance evaluation good senses This study identifies and experiments two approaches to reducing this "common measures bias." We examine whether increasing effort via invoking proces accountability (i.e., requiring managers to justify to their superior their performance evaluations) and/or improving the perceived quality of the balanced scorecard measures (i.e., via