Multi-perspective performance reporting and organisational performance:the impact of information, data and redundant cue load

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Iselin, Errol R.
Mia, Lokman
Sands, John
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Prof. P.L. Joshi, and Prof. R. Strawser

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2010
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Abstract

Multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), have become popular. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer and financials). Although these systems are important, research in these areas has only just scratched the surface, hence the motivation for this study. A possible problem with multi-perspective systems is that they may cause information/data/redundant cue (I/D/C) overload and thus detrimentally affect the performance. The objectives of this research are to: (1) explore the relationship between MPRS and organisational performance and (2) study the relationship between I/D/C load and organisational performance in multi-perspective systems. We found that (1) MPRS are positively associated with performance and (2) there is a weak negative association between I/D/C overload and performance. Our exploratory results are consistent with the views of advocates of MPRS (e.g. Kaplan and Norton) that MPRS enhance organisational performance.

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International Journal of Accounting, Auditing and Performance Evaluation

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6

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1

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Accounting, Auditing and Accountability not elsewhere classified

Accounting, Auditing and Accountability

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