How accountability type influences information search processes and decision quality

Via, Nicola Dalla; Perego, Paolo; Rinsum, Marcel van

doi:10.1016/j.aos.2018.10.001

Cited by 42 publications

(26 citation statements)

References 64 publications

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“…Analysis of several papers dealing with potential adaptations of the SBSC [16,59,65,[68][69][70][71] and discussion about managers' solutions based on their daily experience using this tool. This provided us with possible solutions to overcome limits previously identified in the literature.…”

Section: Interviewsmentioning

confidence: 99%

Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)

2019

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The issue of sustainability in company strategy has assumed crucial relevance in recent years. Many companies have implemented specific environmental and sustainability management systems such as the Sustainability Balanced Scorecard (SBSC), which integrates sustainability and the traditional Balanced Scorecard (BSC). However, environmental and sustainability aspects are often not linked to economic success, and qualitative analysis is not considered adequately by managers. Therefore, these dimensions remain unclear, because it is necessary to analyze the conditions under which the SBSC represents a suitable tool for sustainability value creation in more depth. In this context, the purpose of the study is to propose a new strategic framework to provide a way to manage critical issues connected to the SBSC. Thanks to the information obtained from a survey and interviews conducted with managers of Italian companies, we created an adjusted SBSC (ASBSC) that allows us to consider the critical aspects from a new perspective, named the critical perspective. The conceptual model is developed in five dimensions (conceptual, structural, environmental, social, and economic). Research findings suggest that considering the critical perspective makes it possible to build the ASBSC in order to achieve sustainability and economic success of the company. The proposed framework contributes to the existing literature on improving the performance of the SBSC.

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Section: Interviewsmentioning

confidence: 99%

Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)

2019

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“…Our initial model results indicate that the link between strategy and financial responsibility and the link between strategy and final stock valuation are not statistically significant. Thus, in line with Dalla Via et al (), we drop these links with financial responsibility from the model and include them only as a reference indicated by the dashed lines . The resulting model fits the data well.…”

Section: Resultsmentioning

confidence: 99%

The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments

Johnson

Theis

Vitalis

et al. 2020

Contemporary Accting Res

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Recent accounting research indicates that capital markets price firms' greenhouse gas (GHG) emissions and that disclosed emissions levels are negatively associated with firms' market values. The departure point for this study is to investigate whether investors value firms differently based on the strategies firms use to mitigate GHG emissions. These strategies include making operational changes, which reduces emissions attributable to the firm, and purchasing offsets, which reduces emissions unattributable to the firm. Using an experiment, we hold constant a firm's financial performance, investment in emissions mitigation, and net emissions, and find evidence that nonprofessional investors perceive the firm to be more valuable when it primarily uses an operational change strategy versus an offsets strategy. However, consistent with theory, this result only occurs when the firm's prior sustainability performance is below the industry average and not when it is above the industry average. This difference in firm value is consistent with the notion that nonprofessional investors believe information about a firm's emissions management strategy is material. Supplemental exploratory analyses reveal that our results are mediated by investors' perception that an operational change strategy is more socially and environmentally responsible than an offsets strategy for below industry average firms. Implications for our findings on theory and practice are discussed.

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“…The evolution of Balanced Scorecard over the past years has assisted to define principles and factors that were significant from the point of view of users of the organizational procedure [58][59][60]. The Balanced Scorecard methodology is a managerial tool where all employees, from workers in production to the company's management, can find their strategic aim and can meet it with the right strategic activities and measures [61].…”

Section: Discussionmentioning

confidence: 99%

Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance

et al. 2020

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The paper presents the results from the research on the factors influencing the use of the Balanced Scorecard methodology in measuring company performance in the engineering sector. The primary objective of the research was to verify the importance of using non-financial factors in managing businesses in connection to the use of the Balanced Scorecard methodology and to verify the dependence between the use of the given methodology and the lack of human and financial resources for its usage. The research focusing on the given issue was conducted over a period of six months. The research was based on the hypotheses that were verified with statistical methods using the methodology of a Chi-square test. To identify the factors that hinder the usage of the Balanced Scorecard methodology in the addressed enterprises, the method of standard deviation was used. The main result of the research is a finding that there is a statistically significant relationship between the enterprises considering the non-financial indicators and the use of the Balanced Scorecard methodology to be important. This relationship is confirmed also by the calculation using a test with p = 0.0422. The research verified one of the main research goals, i.e., the importance of non-financial indicators in connection to the Balanced Scorecard concept (BSC). Other hypotheses are related to the issue of the lack of human and financial resources. Using the Chi-square test in these cases once again, the study also found out the existence of the dependence between the lack of these resources and the use of the Balanced Scorecard methodology. The final value p = 0.0446 relating to human resources and the value p = 0.0377 relating to financial sources define the barriers as being important in implementing the BSC methodology into corporate practice. These values confirm other research results related to the barriers of using BSC. The presented paper assesses the research results that confirm the importance of using non-financial indicators and define the barriers that hinder this usage. The research contributed to the extension of the knowledge of the BSC concept that we consider being a modern managerial future-oriented tool and supported its implementation in companies so that they could operate within the framework of sustainable development.

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How accountability type influences information search processes and decision quality

Cited by 42 publications

References 64 publications

Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)

Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)

The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments

Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance

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