The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study

Abstract

We use an eye-tracking device to measure information search behavior of individuals while evaluating Balanced Scorecard data. We showed that participants who were involved in the initial implementation of BSC were motivated to search for information in a more directive way, compared to those who were not involved in the implementation. We also showed that individuals who receive a dissenting opinion access a wider range of information by employing a sequential search. We discovered that individuals who employed a directive search were more likely to rate the new strategy as a success than those who employed a sequential search.