Construct · 1 fields · 1 citations

common-measures bias: a standalone construct

One name. One construct. A landmark on the map.

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common-measuresbias1 CONSTRUCTCommon-measures biasLIPE · MANAGEMENT ACCOUNTING

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Management accounting

evaluators' tendency to rely on performance measures shared across units and underweight unit-specific measures when judging balanced scorecard results.

In management accounting, common-measures bias refers to evaluators' tendency to rely on performance measures shared across units and underweight unit-specific measures when judging balanced scorecard results. This meaning comes from Lipe (2000) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

balanced scorecard1 fields · 3 citationsanchor · a standalone constructbias6 fields · 8 citationsjingle · one name, six constructsperformance6 fields · 8 citationsjingle · one word, five performances

References

  1. Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, 75(3), 283-298. https://doi.org/10.2308/accr.2000.75.3.283

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