Search: id:"swepub:oai:hhs.se:1155060450006056" >
The impact of the c...
-
Kraus, KalleStockholm School of Economics,Handelshögskolan i Stockholm
(author)
The impact of the corporate balanced scorecard on corporate control-A research note
- Article/chapterEnglish2010
Publisher, publication year, extent ...
Numbers
-
LIBRIS-ID:oai:hhs.se:1155060450006056
-
https://research.hhs.se/esploro/outputs/journalArticle/The-impact-of-the-corporate-balanced/991001480425206056URI
-
https://doi.org/10.1016/j.mar.2010.08.001DOI
Supplementary language notes
-
Language:English
-
Summary in:English
Part of subdatabase
Classification
-
Subject category:art swepub-publicationtype
-
Subject category:ref swepub-contenttype
Notes
-
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 and genre
Added entries (persons, corporate bodies, meetings, titles ...)
-
Lind, JohnnyStockholm School of Economics,Handelshögskolan i Stockholm(Swepub:hhs)578@hhs.se
(author)
-
Handelshögskolan i StockholmStockholm School of Economics
(creator_code:org_t)
Related titles
-
In:Management Accounting Research: Elsevier21:4, s. 265-2771044-5005
Internet link
Find in a library
To the university's database