Lending validity and consistency to performance measurement

Ryan Samuel Sale (Fisher College of Business, The Ohio State University, Columbus, Ohio, USA)
Martha Lair Sale (Mitchell College of Business, University of South Alabama, Mobile, Alabama, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 December 2005



The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified.


The performance evaluation technique described in this paper is a combination of two existing techniques: the balanced scorecard and the analytical hierarchy process.


These two methods are found to complement each other quite well. An example illustrates the combined usage of the two techniques and the inherent advantages of the combination.

Research limitations/implications

Use of analytic hierarchy process, without reliance on one of several commercially available software programs, may prove to be unwieldy and time consuming.

Practical implications

This paper demonstrates a technique allowing managers to use qualitative measures in performance evaluations without concern that the results will be judged to be unsubstantiated and overly subjective.


This paper combines two existing methods. The strengths and weaknesses of these two methods combine to create a technique that is superior to the use of either one in isolation.



Samuel Sale, R. and Lair Sale, M. (2005), "Lending validity and consistency to performance measurement", Managerial Auditing Journal, Vol. 20 No. 9, pp. 915-927. https://doi.org/10.1108/02686900510625262

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Copyright © 2005, Emerald Group Publishing Limited

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