Examining the Relationship between Employee Attitudes and a Firm's Financial Performance: A Theoretical Framework and Causal Investigation

摘要

Since the introduction of the balanced scorecard (Kaplan and Norton, 1992), accounting researchers have conducted numerous studies that examine the relationship of non-financial measures with firm performance (see, for example, Ittner and Larcker, 1998; Hoque and James, 2000; Banker et al., 2000; Ittner et al., 2003; Davis and Albright, 2004). Kaplan and Norton (1996) argue these non-financial measures may be better predictors of performance than traditional financial accounting measures.