TY  - CHAP
AB  - Abstract The multiple performance measures in strategic performance measurement systems should be selected to represent a set of causally linked strategic drivers and outcomes. The pattern of results thus can provide information concerning the proper execution of the strategy (i.e., the performance evaluation role) and the strength of the cause-and-effect linkages assumed by the strategy (i.e., the strategy evaluation role). Unfortunately, managers’ tendency to re-evaluate the strategy when performance falls short of target is low in practice. Possible explanations include motivational and cognitive biases. We experimentally examine two decision aids, an attribution aid, and a decomposition aid, designed to help managers ease these challenges. Study 1 shows the decision aids, individually and in combination, increase managers’ tendency to re-examine a problematic strategy. Study 2 demonstrates the effectiveness of the two decision aids, when used together, under a different pattern of results and among a sample of more experienced managers.
VL  - 21
SN  - 978-1-78756-543-2, 978-1-78756-544-9/1475-1488
DO  - 10.1108/S1475-148820180000021005
UR  - https://doi.org/10.1108/S1475-148820180000021005
AU  - Guo Lan
AU  - Libby Theresa
AU  - Wong-On-Wing Bernard
AU  - Yang Dan
PY  - 2018
Y1  - 2018/01/01
TI  - Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases
T2  - Advances in Accounting Behavioral Research
T3  - Advances in Accounting Behavioural Research
PB  - Emerald Publishing Limited
SP  - 97
EP  - 126
Y2  - 2024/04/20
ER  -