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The impact of the corporate balanced scorecard on corporate control-A research note
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- Kraus, Kalle (author)
- Stockholm School of Economics,Handelshögskolan i Stockholm
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- Lind, Johnny (author)
- Stockholm School of Economics,Handelshögskolan i Stockholm
- (creator_code:org_t)
- Elsevier, 2010
- 2010
- English.
- In: Management Accounting Research. - : Elsevier. - 1044-5005. ; 21:4, s. 265-277
- Journal article (peer-reviewed)
Abstract
Subject headings
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- The paper explores the adoption of the corporate balanced scorecard (CBSC) and its impact on corporate control of business units. Following interviews with senior corporate managers in 15 of Sweden's largest multinational companies, 8 were found to adopt CBSC. However, CBSC had little impact on control at the corporate level. Corporate control was financially focused in all the companies: mainly financial measures were important, standards were only set for financial measures and rewards were largely based on financial performance measures. Top management's need for simplicity and comparability internally, and capital market pressures motivated the financial focus.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
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- art (subject category)
- ref (subject category)
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