Performance effects of using the Balanced Scorecard: a note on the Dutch experience

The Role of Performance Measurement Systems in Strategy Formulation Processes

“…Recent studies on the informational effects of SPMSs have shown that their use is positively related to organisational performance. 37 Although these studies were focused on SPMSs as tools for effective strategy implementation, we believe their findings make it plausible that the informational effects of the use of SPMSs on strategy (re)formulation will also relate positively to performance.…”

The impact of the corporate balanced scorecard on corporate control—A research note

“…Surveys suggest that BSC is a global success and is widely adopted (Hoque and James, 2000;Kald and Nilsson, 2000;Silk, 1998;Speckbacher et al, 2003). This is reinforced by case studies on BSC applications in the US, U.K., Finland, Denmark, Sweden, Australia and The Netherlands (Andon et al, 2007;Braam and Nijssen, 2004;Bukh et al, 2000;Kasurinen, 2002;Malina and Selto, 2001;Olve et al, 1999Olve et al, , 2003Toumela, 2005). Leading accounting journals such as Accounting, Organizations and Society, The Accounting Review, Journal of Management Accounting Research and Management Accounting Research contain articles on BSC (e.g., Ittner and Larcker, 1998;Lipe and Salterio, 2002;Malmi, 2001) and it is covered in major management accounting textbooks (Anthony and Govindarajan, 2007;Drury, 2004;Hopper et al, 2007;Horngren et al, 2002).…”

Assessing the administrative practice of environmental protection performance evaluation in China: the case of Shenzhen

“…Generally, this is an important 57 M A N U S C R I P T A C C E P T E D ACCEPTED MANUSCRIPT -6 -outcomes of the interventions generated by the system and the actual impact in the 129 wider policy environment, such as in Braam and Nijssen (2004), and Davis and 130 Albright (2004). 131…”