Findings provide the literature with original empirical results that support the popular, but often anecdotal, position of advocating a fifth perspective for environmental measures to help emphasize and promote environmental stewardship within an entity when common low management communication levels exist. Specifically, when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.
For financial support, we thank the Institute of Management Accountants Research Foundation, the University of Alabama in Huntsville, and Xavier University. For comments on previous drafts, we thank two anonymous reviewers, Alisa Brink, Kelsey Dworkis, Lan Gao, Dan Stone, Yu Tian, participants and reviewers at the 2012 Ohio Regional Conference, the 2013 Management Accounting Section conference, the 2013 AAA annual meeting, and the 2014 Accounting, Behavior and Organizations conference, as well as workshop participants at Kent State University and the University of Alabama in Huntsville.
Alewine, H.C. and Miller, T.C. (2016), "How Balanced Scorecard Format and Reputation Related to Environmental Objectives Influence Performance Evaluations", Advances in Management Accounting (Advances in Management Accounting, Vol. 27), Emerald Group Publishing Limited, pp. 123-165. https://doi.org/10.1108/S1474-787120160000027004Download as .RIS
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