| Summary: | This study aims to investigate the effect of cognitive and affective aspects in decisionmaking
in public sector. Cognitive aspects associated with cognitive capabilities and
characteristics of decision makers in use of all BSC measures, both measures of common and
unique measures. Emotions associated with affective aspects of negative emotions that arise
when interpersonal relations between personals in the organization.
Experimental method in this study use 2 x 2 between subject design. Experimental
subjects are 60 students, consist of Magister Ekonomi Pembangunan and Magister Akuntansi
students, Universitas Gadjah Mada. All students were participated in this experiment by random
assignment.
This results indicate that there is no effect of common or unique measures to both
performance evaluation and determination of bonus allocation. Furthermore, the decision makers
made emphasis on common measures greater than unique measures. This study also not find any
effect of affective aspects yet. Overall, the results of this study provide evidence that the
importance of considering the cognitive aspects of decision-making when an organization will
implement BSC effectively. In addition, the affective aspects also need attention to avoid
negative impact of decision-making in the public sector.
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