The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: insights from using an eye-tracking device

Chen, Yasheng, Jermias, Johnny, and Panggabean, Tota (2016) The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: insights from using an eye-tracking device. Journal of Accounting Research, 54 (1). pp. 113-146.

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Abstract

This paper investigates the role of visual attention in managerial judgements during balanced-scorecard performance evaluations. Using the Locarna eye tracker to establish the amount of time managers spent focused on visual cues, we found that managers who look more at strategically linked performance measures are more likely to make decisions consistent with the achievement of their subordinates' strategic objectives. When aware of strategy,managers focused more on strategically linked performance measures than on nonlinked measures. The presentation format of the strategy information did not significantly affect this focus. Our findings indicate that awareness of strategically linked performance measures, but not their presentation,appears to be important in helping managers to make better decisions. This study contributes to the management accounting literature by generating useful insights into the impact of visual attention on judgements and decision-making processes.

Item ID: 42975
Item Type: Article (Research - C1)
ISSN: 1475-679X
Keywords: visual attention; balanced scorecard; eye tracking; managerial judgment
Funders: Social Sciences and Humanities Research Council of Canada (SSHRC)
Projects and Grants: SSHRC Research and Development Initiatives Grant
Date Deposited: 11 Mar 2016 02:22
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 50%
09 ENGINEERING > 0903 Biomedical Engineering > 090304 Medical Devices @ 50%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970101 Expanding Knowledge in the Mathematical Sciences @ 50%
97 EXPANDING KNOWLEDGE > 970110 Expanding Knowledge in Technology @ 50%
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