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1、Essays on Causal Performance Measurement Models Essays on Causal Performance Measurement Models Yulia Kasperskaya Under the supervision of Professor Oriol Amat Universitat Pompeu Fabra Department of Economics and Business, PhD Dissertation December, 2006 Dip sit legal: B.26402-2007 ISBN: Contents Ac
2、knowledgments.v Foreword.1 Causal Performance Measurement Models: Myth or Reality?.2 Background.3 1. Causal performance measurement models.3 1.1 The Tableau de Bord.3 1.2 Balanced Scorecard.5 1.3 Action-profit linkage models (APL).7 2. Literature on causal PMM.9 2.1. Practitioners literature on caus
3、al PMM.9 2.2 Academic literature on causal PMM.10 3. The concept of causality in the philosophy of science.12 4. Insights from the organizational theory.14 4.1 Organizations as rational and natural systems.14 4.2 Organizational decision strategies and possible roles of accounting techniques.16 4.3 B
4、uilding palaces versus camping tents.18 5. Causal PMM as strategic tools.19 6. Insights from the scientific approaches to causal modeling.22 7. Causal PMM as organizational guides.25 8. Summary.28 References.30 The Analysis of the Balanced Scorecard Assumptions on Empirical Evidence from Dynamic Ent
5、erprises.34 1. Introduction.35 2. Background.35 2.1 Need for new performance systems.35 2.2 The BSC philosophy.36 3. The BSC literature.38 4. The study of dynamic and profitable companies.40 4.1 Sample description.41 4.2 Perspectives Variables.42 5. Research methodology and questions.44 6. Data Preparation.46 6.1 Correlation analysis.46 6.2 Factor analysis.47 7. Refinement of the Research Hypothesis.49 8. Regression analysis results.50 9. Discussion of the results.53 10. Research limitations.56 11. Conclusions and directions for further research.57 References.
