Open AccessSustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance
Author(s) -
Desak Nyoman Sri Werastuti
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2021.v16.i01.p03
Subject(s) - balanced scorecard , sustainability , business , performance management , perspective (graphical) , management accounting , process management , environmental economics , accounting , marketing , computer science , economics , ecology , artificial intelligence , biology
This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainability balanced scorecard in increasing the manager's bonus award decisions. Laboratory experiment was carried out on 94 students of accounting, Faculty of Economics, Ganesha University of Education. Results show that the use of the SBSC influences in evaluating performance. In addition, environmental perspective and the high level of management communication have a significant influence on the decision of managers on bonus allocation.
Keywords: environmental perspective, sustainability balanced scorecard, management communication, performance evaluation.