Jeff Wong Dissertation Abstract
A balanced Scorecard Approach to Analyzing Non-Financial and Financial Performance Measures in the US Airlines Industry
The balanced scorecard posits relations among certain classes of
non-financial information as leading indicators of future financial
performance. The purpose of this study is to determine whether the
balanced scorecard framework describes the association between (1)
different categories of non-financial information and (2) among
non-financial and financial information. The airlines industry is the
setting for this study. Previous research in the airlines industry
provides evidence that non-financial performance measures are associated with current and future financial results. This study extends the literature by testing the leading and lagging relations between categories of non-financial performance measures, and the associations between non-financial and financial performance measures indicated by the balanced scorecard framework.
Copyright © 1998 by Department of Accounting, University of Oregon.