Challenging the organization's information gathering capability: discovering the hidden information gathering costs of a management control system - experiences from Mitsubishi Motors Sales Sweden
(English)Manuscript (preprint) (Other academic)
The literature on balanced scorecard implementations has not focused on the information gathering costs associated with the operation of such a management-control practice. Rather, the benefits of better performance information have been stressed. This article analyzes the costs associated with gathering, recording and storing of balanced scorecard information. The empirical observations are collected from Mitsubishi Motor Sales Sweden, where dealer-scorecards have been developed, and an Internet-based planning and evaluation system has been implemented. The findings suggest that the administrative effort to compile information for these new performance indicators carry a cost that is perceived as higher than its benefits.
Engineering and Technology
IdentifiersURN: urn:nbn:se:liu:diva-88923OAI: oai:DiVA.org:liu-88923DiVA: diva2:606296