BALANCED SCORECARD: EVALUATION OF ACCURACY TIME TO STRATEGY IMPLEMENTATION

Authors

  • Sri Maryati Informatics and Business Institute
  • supriyadi supriyadi Gadjah Mada University

DOI:

https://doi.org/10.12928/optimum.v8i2.9469

Keywords:

Financial, Non-financial Performance, time to strategy implementation

Abstract

The purpose of this study was to examine performance evaluation BSC-based and general bias reduction in financial performance evaluations when there is actual and planned time conformity and absence of actual and planned time conformity. Using experiments with 2 x 1 design between subjects. Participants in this study amounted 50 students. Using of ANOVA and Paired-Sample T-Test analysis, The analysis show that general bias BSC financial performance evaluation can be derived when managers receive information on time to strategy implementation. On the other hand, the existence of time strategy implementation information is not able to give more weighted differences to nonfinancial performance. The results are consistent and confirm the findings of Johnson, Reckers & Bartlett (2014

Author Biographies

Sri Maryati, Informatics and Business Institute

ACCOUNTING DEPARTEMENT

supriyadi supriyadi, Gadjah Mada University

ACCOUNTING DEPARTEMENT

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Published

2018-09-30

Issue

Section

Articles