自尊水平和参与程度对使用平衡计分卡评价战略的影响:一项实验研究  

The Impact of Self-esteem Level and Initiatives Selection on the Balanced Scorecard as a Strategy-Evaluation Tool: Experimental Evidence

作　　者：刘俊勇 叶似剑 余晶 孙瑞琦 Liu Junyong

机构地区：[1]中央财经大学会计学院/中国管理会计研究与发展中心,100081

出　　处：《会计研究》2018年第11期63-69,共7页Accounting Research

基　　金：国家社会科学基金项目"中国企业管理会计控制系统框架与应用研究"(11BGL027)的研究成果

摘　　要：本文将心理学中的"自尊"概念引入平衡计分卡框架体系,运用实验研究方法,考察了自尊水平和参与程度对使用平衡计分卡评价战略的影响。与"动机性推理"和"不同自尊水平产生不同的认知加工偏向"研究结论一致,本文的研究结果表明:当经理人参与选择行动方案时对方案执行效果的评价更高;当未参与选择行动方案时,高自尊水平的经理人比低自尊水平的经理人对方案执行效果的评价更高。本文研究结果进一步表明:受动机性推理影响,针对相同的业绩信息,高自尊者的评价结果高于低自尊者;低自尊水平的经理人在参与选择行动方案时比未参与选择行动方案时对方案执行效果的评价更高。This paper has related the self-esteem in psychology to the balanced scorecard in management accounting,examining the effects of the self-esteem level of the evaluators( high or low) when the balanced scorecard is used as a strategy-evaluation tool. Using an experiment,I examine the effects of the self-esteem level of the evaluators( high or low) and involvement in scorecard implementation( whether the managers select initiatives or not) when the balanced scorecard is used as a strategy-evaluation tool. Consistent with that research,results of my study show that all the managers using a balanced scorecard to analyze the success of a questionable initiative will perceive the initiative as more successful if they were involved in the selection of the initiative. What’ s more,when not involved in the selection of initiatives,managers with high self-esteem perceive those initiatives as having been more successful than managers with low self-esteem. Results suggest further that when compared to the managers with high self-esteem,managers with low self-esteem will be less likely to perceive a questionable initiative as successful. My study also indicates that managers with low self-esteem who are involved in selecting strategic initiatives perceive those initiatives as having been more successful than managers with low self-esteem who are not involved in the initiative-selection process.

关 键 词：动机性推理 平衡计分卡 参与选择行动方案 自尊水平 战略评价 

分 类 号：F272.92[经济管理—企业管理]