International Journal of Accounting Research

Hassan Yazdifar

Publications

• Short Communication
  Management Accounting and the Shortcomings of Current Performance Measurement Systems
  Author(s): Davood Askarany and Hassan YazdifarDavood Askarany and Hassan Yazdifar
  
  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 .. View More»
  DOI: 10.4172/2472-114X.1000146

  Abstract PDF