{"id":{"repo_id":"vu-aus","oai_identifier":"oai:eprints.vu.edu.au:15214"},"canonical_url":"https://search.dev.ndltd.org/etd/vu-aus/oai:eprints.vu.edu.au:15214","repository":{"repo_id":"vu-aus","name":"Victoria University (Australia)","base_url":"https://vuir.vu.edu.au/cgi/oai2"},"display":{"title":"The effect of fairness perception of performance measurement in the balanced scorecard environment","abstract":"Prior studies have identified problems with traditional management control and performance measurement systems to evaluate managerial and business unit performance (Kaplan and Norton, 1996; Olve, Roy, and Wetter, 1999). One response has been the use of the balanced scorecard (BSC) to provide a more causal-linked comprehensive set of financial and non-financial measures of performance. However, recent research suggests the use of the BSC has its own difficulties including one referred to as common-measure bias (Lipe and Salterio, 2000); accordingly the benefits of the BSC cannot be fully exploited. Drawing on organisational justice theories, this study proposes a fairness model to help overcome the problem of common-measure bias found by Lipe and Salterio (2000) in the BSC environment. Using the concepts of fairness perception, divisional/unit manager participation and interpersonal trust between the parties involved in the performance evaluation process, the model investigates issues associated with common-measure bias in the context of a BSC environment. This fairness model provides a review of the relationship between the drivers of fairness perception, which include participation, procedural justice, and distributive justice on the performance measurement in a BSC environment, and the interpersonal trust between parties involved in the performance evaluation process. The effects of those variables on managerial performance also are considered.","abstract_html":"Prior studies have identified problems with traditional management control and performance measurement systems to evaluate managerial and business unit performance (Kaplan and Norton, 1996; Olve, Roy, and Wetter, 1999). One response has been the use of the balanced scorecard (BSC) to provide a more causal-linked comprehensive set of financial and non-financial measures of performance. However, recent research suggests the use of the BSC has its own difficulties including one referred to as common-measure bias (Lipe and Salterio, 2000); accordingly the benefits of the BSC cannot be fully exploited. Drawing on organisational justice theories, this study proposes a fairness model to help overcome the problem of common-measure bias found by Lipe and Salterio (2000) in the BSC environment. Using the concepts of fairness perception, divisional/unit manager participation and interpersonal trust between the parties involved in the performance evaluation process, the model investigates issues associated with common-measure bias in the context of a BSC environment. This fairness model provides a review of the relationship between the drivers of fairness perception, which include participation, procedural justice, and distributive justice on the performance measurement in a BSC environment, and the interpersonal trust between parties involved in the performance evaluation process. The effects of those variables on managerial performance also are considered.","abstract_has_math":false,"creators":["Aryani, Y Anni"],"institution":"Victoria University","degree_name":"phd","degree_level":"doctoral","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2009,"date_issued":"2009","date_published":"2009","updated_at":"2026-07-24T06:33:07Z","subjects":["School of Accounting","350000 Commerce, Management, Tourism and Services"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Aryani, Y Anni"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2009"]},{"key":"dc:date.issued","label":"Date","values":["2009"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Accounting"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["Victoria University"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://vuir.vu.edu.au/15214/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["doctoral"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["phd"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["School of Accounting","350000 Commerce, Management, Tourism and Services"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://vuir.vu.edu.au/15214/1/Aryani.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Prior studies have identified problems with traditional management control and performance measurement systems to evaluate managerial and business unit performance (Kaplan and Norton, 1996; Olve, Roy, and Wetter, 1999). One response has been the use of the balanced scorecard (BSC) to provide a more causal-linked comprehensive set of financial and non-financial measures of performance. However, recent research suggests the use of the BSC has its own difficulties including one referred to as common-measure bias (Lipe and Salterio, 2000); accordingly the benefits of the BSC cannot be fully exploited. Drawing on organisational justice theories, this study proposes a fairness model to help overcome the problem of common-measure bias found by Lipe and Salterio (2000) in the BSC environment. Using the concepts of fairness perception, divisional/unit manager participation and interpersonal trust between the parties involved in the performance evaluation process, the model investigates issues associated with common-measure bias in the context of a BSC environment. This fairness model provides a review of the relationship between the drivers of fairness perception, which include participation, procedural justice, and distributive justice on the performance measurement in a BSC environment, and the interpersonal trust between parties involved in the performance evaluation process. The effects of those variables on managerial performance also are considered."]},{"key":"dc:format","label":"Dc Format","values":["text"]},{"key":"dc:title","label":"Title","values":["The effect of fairness perception of performance measurement in the balanced scorecard environment"]}]}],"canonical_facts":{"dc:creator":["Aryani, Y Anni"],"dc:date":["2009"],"dc:date.issued":["2009"],"dc:description.abstract":["Prior studies have identified problems with traditional management control and performance measurement systems to evaluate managerial and business unit performance (Kaplan and Norton, 1996; Olve, Roy, and Wetter, 1999). One response has been the use of the balanced scorecard (BSC) to provide a more causal-linked comprehensive set of financial and non-financial measures of performance. However, recent research suggests the use of the BSC has its own difficulties including one referred to as common-measure bias (Lipe and Salterio, 2000); accordingly the benefits of the BSC cannot be fully exploited. Drawing on organisational justice theories, this study proposes a fairness model to help overcome the problem of common-measure bias found by Lipe and Salterio (2000) in the BSC environment. Using the concepts of fairness perception, divisional/unit manager participation and interpersonal trust between the parties involved in the performance evaluation process, the model investigates issues associated with common-measure bias in the context of a BSC environment. 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