COVID-19 Update: We are currently shipping orders daily. However, due to transit disruptions in some geographies, deliveries may be delayed. To provide all customers with timely access to content, we are offering 50% off Science and Technology Print & eBook bundle options. Terms & conditions.
Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems - 1st Edition - ISBN: 9780080965949, 9780080965956

Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems

1st Edition

Authors: Kenneth Merchant Clara Chen
Paperback ISBN: 9780080965949
eBook ISBN: 9780080965956
Imprint: CIMA Publishing
Published Date: 18th January 2010
Page Count: 80
Sales tax will be calculated at check-out Price includes VAT/GST
Price includes VAT/GST

Institutional Subscription

Secure Checkout

Personal information is secured with SSL technology.

Free Shipping

Free global shipping
No minimum order.


What part does customer and employee satisfaction play in overall business success?

Management Accountants developing business models must consider this question, especially if they are taking the popular "balanced scorecard" or "strategy mapping" approaches to performance measurement. When doing so, stating cause-and-effect relationships between measurable factors like satisfaction and profitability is common practice. However, few companies test their own hypotheses. If the links are incorrect, these models can actually guide the firm down a path to failure.

Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems reveals the findings of state-of-the-art interventionist research on a major US homebuilder. The core claims of this company’s business model were positive effects in the future due to improvements in customer and employee satisfaction. Tests were made on the validity of these claims to discover how much we can rely on these factors to improve performance. This report also examines how effective various measurement alternatives are through analysis of data compiled by different consulting companies.

The results reveal that the links between satisfaction and performance is less strong and more complex than the company had assumed: these measures cannot be relied upon to guarantee increased performance. Managers must have a sophisticated understanding of performance measurement systems and to test their strategy maps empirically, rather than relying on their intuitions. This report demonstrates how you can achieve both.

Key Features

  • State-of-the-art interventionist research: new method in which researchers interact with the subject of the research, monitoring the effects of their input
  • Helps managers protect their businesses from bad business models through sophisticated understanding of likely causes of success
  • Shows managers how to analyse data in balanced scorecards and strategy maps to draw reliable conclusions to make the best decisions for their business


Primary: Academics and researchers in the field of Management Accounting; Secondary: Managers and Management Accountants developing business models.

Table of Contents

1. Introduction; 2. Background; 3. Research Methodology; 4. Results; 5. Conclusions and Recommendations


No. of pages:
© CIMA Publishing 2010
18th January 2010
CIMA Publishing
Paperback ISBN:
eBook ISBN:

About the Authors

Kenneth Merchant

Affiliations and Expertise

Deloitte & Touche LLP Chair of Accountancy, University of Southern California, USA

Clara Chen

Affiliations and Expertise

Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, USA

Ratings and Reviews