Management accounting and the shortcomings of current performance measurement systems

Askarany, D and Yazdifar, H 2017, 'Management accounting and the shortcomings of current performance measurement systems' , International Journal of Accounting Research, 5 (1) .

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Abstract

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both financial and non-financial indicators. By presenting a historical review of the BSC, we explore the key shortcomings of the BSC and discuss the steps which have been taken to address the shortcomings of the BSC since its introduction in the 1990s. And finally, we present our research findings regarding the shortcomings of the BSC in practice.

Item Type: Article
Schools: Schools > Salford Business School
Journal or Publication Title: International Journal of Accounting Research
Publisher: OMICS International
ISSN: 2472-114X
Related URLs:
Depositing User: Professor Hassan Yazdifar
Date Deposited: 31 May 2017 12:42
Last Modified: 21 Oct 2017 16:22
URI: http://usir.salford.ac.uk/id/eprint/42463

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