TY  - CHAP
AB  - This paper examines potential cognitive difficulties inherent in the use of performance measurement systems. We examine the potential for emphasizing financial measures as compared to nonfinancial measures in the evaluation of an organization's overall performance. The results suggest that users of performance measurement data will emphasize historical financial measures. Two separate experiments provide additional evidence that users of performance measurement data suffer a halo bias, in that an organization's performance on financial measures appears to influence their perception of the organization's performance on nonfinancial measures.
VL  - 14
SN  - 978-0-76231-243-6, 978-1-84950-367-9/1474-7871
DO  - 10.1016/S1474-7871(05)14003-9
UR  - https://doi.org/10.1016/S1474-7871(05)14003-9
AU  - DeBusk Gerald K.
AU  - Killough Larry N.
AU  - Brown Robert M.
ED  - Marc J. Epstein
ED  - John Y. Lee
PY  - 2005
Y1  - 2005/01/01
TI  - Financial Measures Bias in the Use of Performance Measurement Systems
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 61
EP  - 89
Y2  - 2024/04/23
ER  -