Daily Archives: March 27, 2008


Countering Over-Optimism: A role for the Balanced Scorecard?

Gavin Cassar’s (Assistant Professor of Accounting at Wharton) latest research is interesting and may confirm a trend that many of us suspected was lurking behind the scenes. The problem is that when preparing business plans, managers tend to be overly optimistic. There may be an inbuilt tendency for us all […]