Strategic Balanced Scorecard Implementation In Controlling Bias And Conflict

Handoko, Jesica and Tineke, Wehartaty (2017) Strategic Balanced Scorecard Implementation In Controlling Bias And Conflict. Strategic Balanced Scorecard Implementation In Controlling Bias And Conflict, 15 (1). pp. 57-65. ISSN 2081-7452

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Abstract

Balanced Scorecard (BSc) is one of five management tools that most widely used in the business world. Recently, BSc research has developed significantly, not just considering it as performance measurement tool but also as a strategic management system. This research was adopted from Tayler (2010) with the aim of proving whether the involvement of management in the selection of strategic initiatives and selection of BSc measures will be able control motivated reasoning and / or conflict. A 2x2x2 between-subject design experiment is conducted and a hundred and thirty-two undergraduate and graduate students from Business Faculty in Surabaya participated in this research. There are three factors being manipulated in this research: BSc framing, BSc involvement and management role. Consistent with Tayler (2010), results of my study show that there were statistically significant results to prove the existence of motivated reasoning bias in strategic balanced scorecard implementation, but the type of BSc framing could not significantly reduce the bias. Adding to Tayler (2010) results, my study find the effectiveness of lower manager involvement in selecting strategic initiatives and BSc measures, which is increasing lower manager responsibility. Nonetheless, the effectiveness of the strategic BSc implementation is still be recognized if the lower management is being involvement in selecting strategic initiatives and BSc measures. Conflict controlling by enhancing management responsibility is main contribution of this experiment, including when considering causal chain framing.

Item Type: Article
Uncontrolled Keywords: BSc framing, BSc involvement, management role, motivated reasoning bias, conflict
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 28 Mar 2023 04:17
Last Modified: 28 Mar 2023 04:17
URI: http://repository.ukwms.ac.id/id/eprint/34499

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