alexa Management Accounting and the Shortcomings of Current Performance Measurement Systems
ISSN: 2472-114X

International Journal of Accounting Research
Open Access

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Short Communication

Management Accounting and the Shortcomings of Current Performance Measurement Systems

Davood Askarany1* and Hassan Yazdifar2

1Business School, Department of Accounting and Finance, University of Auckland, New Zealand

2Salford Business School - University of Salford, UK

*Corresponding Author:
Davood Askarany
Business School
Department of Accounting and Finance
University of Auckland, Private Bag:
9201 Auckland, New Zealand
Tel: 64-9-9235785
E-mail: [email protected]

Received Date: June 23, 2016; Accepted Date: December 30, 2016; Published Date: January 15, 2017

Citation: Askarany D, Yazdifar H (2017) Management Accounting and the Shortcomings of Current Performance Measurement Systems. Int J Account Res 5:146. doi:10.4172/2472-114X.1000146

Copyright: © 2017 Askarany D, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Abstract

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both financial and nonfinancial indicators. By presenting a historical review of the BSC, we explore the key shortcomings of the BSC and discuss the steps which have been taken to address the shortcomings of the BSC since its introduction in the 1990s. And finally, we present our research findings regarding the shortcomings of the BSC in practice

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