Managerial Finance


Accounting and Finance

Table Of Contents: Volume 30 Issue 6

Towards a microeconomic approach of the balanced scorecard

Erkki K. Laitinen

The study develops a mathematical model of the firm to derive theoretical foundations for the balanced scorecard concept (BSC). The model is based on several parts which…

Choice of relative performance evaluation for strategic reasons

Surya N. Janakiraman

This paper presents a new perspective for the use of relative performance evaluation. It argues that firms may want to evaluate their CEOs relative to their competitors…

Performance evaluations based on financial information: how do managers use situational information?

Jacob M. Rose

Organizations regularly use budgets as benchmarks for performance, and budgets represent a key control feature for almost every organization (Brown and Solomon (1993))…

The effects of IT expenditures on banks’ business performance: using a balanced scorecard approach

Chang‐Soo Kim, Lewis F. Davidson

This study uses the balanced scorecard(BSC) framework to assess the business performanceof information technology (IT) expenditures in the Korean banking industry. The…

Performance measurement and organizational effectiveness: bridging the gap

Jean‐François Henri

The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance…



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open access:



  • Professor Don Johnson