The relationship between balanced scorecard characteristics and managers' job satisfaction.: An article from: Journal of Managerial Issues
Book Details
Author(s)Laurie L. Burney, Nancy J. Swanson
ISBN / ASINB003YBB8WG
ISBN-13978B003YBB8W1
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This digital document is an article from Journal of Managerial Issues, published by Pittsburg State University - Department of Economics on June 22, 2010. The length of the article is 6647 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.
From the author: To help mitigate a short-term focus by managers, Kaplan and Norton (KN) (1992) introduced a performance measurement system, the Balanced Scorecard (BSC). This management tool has been the focus of a growing stream of research. However, since performance management systems influence the behavior of managers, additional research is needed to investigate BSC issues (Otley, 1999). Thus, this study investigates the relationship between two BSC characteristics--the perspective framework and the strategy link--and accounting managers' job satisfaction. Based on survey data collected from U.S. accounting managers who are members of the Institute of Management Accountants, results show significant relationships between the extent to which the respondent's firm links performance measures to organizational strategy and managers' job satisfaction. In addition, evidence demonstrates significant relationships between some nonfinancial categories of performance measures and managers' job satisfaction. These results suggest that the BSC provides benefits to organizations through job satisfaction.
Citation Details
Title: The relationship between balanced scorecard characteristics and managers' job satisfaction.
Author: Laurie L. Burney
Publication:Journal of Managerial Issues (Magazine/Journal)
Date: June 22, 2010
Publisher: Pittsburg State University - Department of Economics
Volume: 22 Issue: 2 Page: 166(16)
Distributed by Gale, a part of Cengage Learning
From the author: To help mitigate a short-term focus by managers, Kaplan and Norton (KN) (1992) introduced a performance measurement system, the Balanced Scorecard (BSC). This management tool has been the focus of a growing stream of research. However, since performance management systems influence the behavior of managers, additional research is needed to investigate BSC issues (Otley, 1999). Thus, this study investigates the relationship between two BSC characteristics--the perspective framework and the strategy link--and accounting managers' job satisfaction. Based on survey data collected from U.S. accounting managers who are members of the Institute of Management Accountants, results show significant relationships between the extent to which the respondent's firm links performance measures to organizational strategy and managers' job satisfaction. In addition, evidence demonstrates significant relationships between some nonfinancial categories of performance measures and managers' job satisfaction. These results suggest that the BSC provides benefits to organizations through job satisfaction.
Citation Details
Title: The relationship between balanced scorecard characteristics and managers' job satisfaction.
Author: Laurie L. Burney
Publication:Journal of Managerial Issues (Magazine/Journal)
Date: June 22, 2010
Publisher: Pittsburg State University - Department of Economics
Volume: 22 Issue: 2 Page: 166(16)
Distributed by Gale, a part of Cengage Learning
