Continuous improvement systems, balanced scorecard systems and organisational performance

Date of this Version


Document Type

Conference Paper

Publication Details

Interim status: Citation only.

Iselin, E.R., Sands, J. & Mia, L. (2010). Continuous improvement systems, balanced scorecard systems and organisational performance. Paper presented at the 33rd annual congress of the European Accounting Association (EAA 2010), Istanbul, Turkey.

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2010 HERDC submission. FoR Code: 150100

© Copyright Errol R. Iselin, John Sands & Lokman Mia, 2010


The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), is widespread. This study's motivation comes from the importance of these systems and the lack of knowledge about them. Continuous improvement systems (CIS) are another accounting innovation. CIS constantly look for ways to improve performance and are used in conjunction with performance reporting systems. The research objectives are to study MPRS users and to investigate: (1) the dimensions of multi-perspective performance reporting and organisational performance, and (2) the relationship between CIS and performance. We found 10 dimensions of performance reporting, 11 dimensions of performance, and that CIS were positively associated with performance.

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This document has been peer reviewed.