Highly commended paper by Rainer Lueg
The Balanced Scorecard’s missing link to compensation: a literature review and an agenda for future research
2015.06.22 |
Associate Professor Rainer Lueg
Associate Professor Rainer Lueg has received a highly commended paper award from Journal of Accounting and Organizational change for:
Albertsen, O. A., & Lueg, R. 2014. The Balanced Scorecard’s missing link to compensation: a literature review and an agenda for future research. Journal of Accounting and Organizational Change, 10(4): 431-465.
From the abstract of the paper:
‘Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can only really impact the organizational performance if it is linked to the actors’ intrinsic and extrinsic incentives. As BSC has existed for more than 20 years, the authors find it relevant to survey the extant literature which elaborates on the BSC-incentives link within organizations.’