通用性指标偏好及其实验研究——平衡计分卡在多部门企业中的应用

An Empirical Investigation of Common Measures Bias——Using of Balanced Scorecards in Decentralized Firms

文章分析了通用性指标偏好产生的原因、影响和解决途径,并通过实验研究,考察了中国实验者在平衡计分卡应用中是否也存在通用性指标偏好,以及集体决策方式对通用性偏好程度的影响。决策者组成的多元化,是集体决策发挥作用的重要因素,这一结论对于部门平衡计分卡在现实中的应用和企业绩效评价实践具有启示作用。

This study analyzes the causes and influences of common measures bias in the using of balanced scorecard(BSC) and investigates the approaches to reducing this bias.We examine whether the Chinese managers has the common measures bias in evaluations of strategic business unit(SBU) and whether the group thinking increases the managers usage of unique performance measures.Results suggest that group thinking does not reduce the common measures bias significantly.But multi-component decision group would be helpf...