Special issue on use of performance measures, balanced scorecards and dashboards

Citation

(2014), "Special issue on use of performance measures, balanced scorecards and dashboards", Managerial Auditing Journal, Vol. 29 No. 4. https://doi.org/10.1108/MAJ-04-2014-004

Special issue on use of performance measures, balanced scorecards and dashboards

Article Type: Call for papers From: Managerial Auditing Journal, Volume 29, Issue 4

MAJ – Assurance, Management Performance & Governance

This issue examines (1) how targets and measures are set and used to evaluate organizational performance and (2) their impact on accounting, audit and assurance services

Guest Editors: Priscilla Burnaby, Bentley University, and Susan Hass, Simmons College

There has been a dramatic change in the global business environment and in the global regulatory environment since the turn of the century. Organizations’ strategies need to adapt and become increasingly flexible in their response to these changing business conditions. The subsequent intended and unintended impact on the professions of internal and external auditing and corporate accounting has been equally profound and far reaching. The goal of this special issue is to provide an opportunity for a high level academic discourse on the use of performance measures throughout organizations including (1) how organizations and accountants evaluate the use of performance measures; (2) how reporting incorporates scorecards and dashboards to manage the response to changing business and economic conditions; and (3) to anticipate how these tools will be used in the future. Another goal is to explore how accountants use these techniques to manage and evaluate their own work.

Many organizations have developed balanced scorecards and dashboards as a management tool to implement and measure the success of their corporate strategies. In their roles as external auditors, internal auditors and corporate accountants, accountants are given the responsibility to evaluate how business segments perform in achieving strategic objectives by comparing predetermined targets to performance results. The first area of interest is how targets and performance measures are established and/or used by external auditors, internal auditors and corporate accountants to evaluate organizational performance in meeting the strategic objectives of the organization. The second area of interest of this special edition is to invite papers that focus on how accountants are evaluated in their roles as: internal auditors, external auditors, and corporate, managerial and cost accountants within the organization. Are targets set based on strategic objectives? How are they established? How are they measured? Are balanced scorecards and dashboards developed and used?

Possible topics include, but are not limited to, the following:

* Linkage of the use of performance measures with targets, dashboards and scorecards with achievement of strategic objectives and achievement of governance objectives

* The impact of performance measures with targets, scorecards or dashboards on management performance

* The impact of unintended consequences of performance measures with targets on employee actions

* The impact of performance measures with targets on the evaluation of corporate accountants’ work

* The use of performance measures with targets, scorecards and dashboards to evaluate performance in the auditing and assurance profession and evaluation of value added by internal auditors and external auditors

* The impact of performance measures with targets on internal and external audit methodologies.

Submission instructions

Submissions open on 1 January 2015. The submission deadline for this special issue is 31 May 2015. Publication of accepted papers is expected to be in 2016.

Submitted papers should not be previously published or under review for publication elsewhere. The format of the papers should follow the submission guidelines of MAJ. Papers should be submitted through the ScholarOne admission system which can be found at: http://mc.manuscriptcentral.com/maj

More information and author guidelines can be found at: http://www.emeraldinsight.com/products/journals/journals.htm?id=maj