What are potential reasons that the bcs may not deliver

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Assignment: COST ACCOUNTING

Read the paper, "Reducing conflict in balanced scorecard evaluations" by Bernard Wong-On-Wing, Lan Guo, Wei Li and Dan Yang. You don't need to read the methods and results. Stick to the introduction, theoretical background, and discussion. The balanced scorecard (BSC) has been implemented in many companies, but often with mixed results (not unlike Activity Based Costing (ABC)). Part of the reason is the difference in perceptions between raters and ratees. What are the alleged benefits of BCS? What are potential reasons that the BCS may not deliver on those benefits? When might the BCS be more or less useful (for what types of organizations/jobs/employees)? Do you have any experience with BCS performance appraisal (as a rater or ratee), how does this paper relate to that experience?

Reference no: EM131431574

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