Balancing Performance Measurement ...

18 Balancing Performance Measurement ...

Therefore, to arrive at “balance” or “harmony,” then the perspective of BS particularly customer perspective should be modified by adopting the ideas mentioned above. The perspective can be altered to be Stakeholders and Natural Environment Perspective.

B y o b s e r v i n g t h e t e r m , it is c l e a r t h a t t h e p e r s p e c t i v e w i s h e s t h e c o m p a n y t o d i s t r i b u t e t h e w e a l t h ( m a t e r i a l , m e n t a l , a n d s p i r i t u a l ) to s t a k e h o l d e r s a n d n a t u r a l e n v i r o n m e n t . T h e a d v a n t a g e s o f t h e m o d i f i c a t i o n are ,

firstly , t h e r e is a d i s t r i b u t i o n o f e c o n o m i c a u t h o r i t y f r o m c a p i t a l i s t s to stakeholders, secondly, the capitalists’ exploitation on other stakeholders and nature can be avoided; and the thirdly, the wealth can be distributed broadly, not o n l y t o h u m a n b e i n g , b u t a ls o t o t h e n a t u r e .

Ex ploitation (by capitalists) over other hum an (other stakeholders) and nature can be caused by excessive egocentric ch aracter o f hum an, or because o f the im balance values. For instance, highly ap preciatin g m aterial world and contrarily negating spiritual w orld, ap preciatin g econom ic affair and diversely getting rid o f social

values, esteem in g profit and negating m oral, and so forth.

In t h e c o n t e x t o f l e a r n i n g a n d g r o w t h p e r s p e c t i v e , it t u r n s o u t t h a t B S

a ls o m a k e s u s e o f it t o g a i n i n g p r o f it a s s h o w n b y t h e s t a t e m e n t o f K a p l a n a n d Norton:

T h e o b j e c t i v e s in t h e l e a r n i n g a n d g r o w t h p e r s p e c t i v e p r o v i d e t h e i n f r a s t r u c t u r e t o e n a b l e a m b i t i o u s o b j e c t i v e s in t h e o t h e r t h r e e p e r s p e c t i v e s t o b e a c h i e v e d . O b j e c t i v e s in t h e l e a r n i n g and growth perspective are the drivers for achieving excellent o u t c o m e s in t h e first three scorecard perspectives (financial p e r s p e c t i v e s ) ( 1 9 9 6 , 126; ita lic s a d d e d ) .

A s c o n s e q u e n c e o f a p p r i s i n g p r o f i t, l e a r n i n g a n d g r o w t h p e r s p e c t i v e

b e c o m e s s o m e c h a n i c a l a n d l in e a r . T h e s y s t e m w i t h t h e c h a r a c t e r is h i g h l y concerned with “progress” rather than “integration,” emphasizes on action rather th a n “ s t il l n e s s a n d s i l e n c e , ” e m p h a s i z e s o n “ d o i n g ” r a t h e r t h a n “ b e i n g , ” emphasizes on “productive” rather than “receptive,” emphasizes on “sequential” r a th e r t h a n “ s i m u l t a n e o u s , ” a n d s o o n ( s e e t a b l e 1). In s h o rt , t h e p e r s p e c t i v e h a s

i m a s c u l i n e g e n d e r . T h e r e f o r e , t h e p e r s p e c t i v e n e e d s t o b e b a l a n c e d w i t h th e -‘m in in e v a l u e s . B y i n t e r n a l i z i n g t h e f e m i n i n e v a lu e s , t h e n t h e p e r s p e c t i v e w iil ' 'lo re f le x i b le , s o it w i ll b e m o r e a p p r o p r i a t e i f it is m o d i f i e d a n d c o n v e r t e d .to Flexible Learning and Growth Perspective.

Vol. IS, No. I, August 2007 © Centre f o r Indonesian Accounting and M anagem ent Research Postgraduate Program, Brawijaya University

The International Journal o f Accounting and Business Society 19

___________________________________C onclusion ___________________________________

C o n t e m p o r a r y a n d t r a d i t i o n a l p e r f o r m a n c e m e a s u r e m e n t is n o t i s o l a t e d

f r o m v a l u e a n d c u l t u r e in w h i c h t h e m e a s u r e m e n t is p r a c t i c e d a n d d e v e l o p e d .

B a s e d o n t h e e x p l a n a t i o n a b o v e , it is p r o v e d t h a t p e r f o r m a n c e m e a s u r e m e n t o f R O l a n d B S a r e full o f m a s c u l i n e v a l u e s . A b s o r p t i o n o f e x c e s s i v e m a s c u l i n e v a l u e s c a n g i v e ri se to i m b a l a n c e a n d d e s t r u c t i o n o f h u m a n b e i n g , s o c i a l -

e c o n o m i c o r d e r s , a n d n a t u ra l e n v i r o n m e n t . By internalizing “traditional” wisdom - that was

marginalized by

c o n t e m p o r a r y w a y o f t h i n k i n g - w i ll i m p r o v e t h e c o n c e p t o f p e r f o r m a n c e m e a s u r e m e n t . T h e i d e a is r e q u i r e d s i n c e t h e m e a s u r e m e n t i t s e l f a f f e c t s h u m a n

b e h a v i o r ( s h a r e h o l d e r s , c r e d i t o r s , m a n a g e m e n t , e m p l o y e e s , c u s t o m e r s , a n d so fo r th ) .

M o r e o v e r , it d o e s n o t o n l y f u n c t i o n a s p e r f o r m a n c e m e a s u r e m e n t , b ut also as strategic management system.

“ T r a d i d i t o n a l ” w i s d o m o f Is l a m , T a o , a n d J a v a c a n p r o v i d e a b r o a d e r

i n s ig h t to r e c t i f y p e r f o r m a n c e m e a s u r e m e n t , m a i n l y , a s a s t r a t e g i c m a n a g e m e n t system. The offered wisdom primarily views the existence of the unity of “ p o s i t i v e ” a n d “ n e g a t i v e , ” a s a c c o r d i n g t o I s la m i c t r a d i t i o n , “ b e h i n d a d i f f i c u l t y t h e r e s h o u l d b e a n e a s i n e s s " , o r a c c o r d i n g t o T a o t r a d i t i o n “ in o r d e r t o t a k e , o n e w ill s u r e l y g i v e f i r s t ” , o r a c c o r d i n g t o J a v a s e n e t r a d i t i o n ''ngono yo ngono ning

yo ojo ngono. ”