The Effect of Cognitive Style and Balanced Scorecard Information on Managerial Learning and Performance

This thesis investigates the influence of cognitive style (field dependent/field independent dimension) on managerial learning and performance when using a balanced scorecard. Given the design logic of the balanced scorecard, it is necessary for managers to use and process all causally linked performance measures to maximize their learning, and enable better decision making to improve performance. Prior research has shown that managers do not always use the balanced scorecard as intended. Hence, this thesis aims to gain a better understanding of how managers use balanced scorecard information as this can further the explanation why the balanced scorecard may not always achieve its potential.