A simulation-based approach for teaching the systems perspective of strategic performance management
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/8508 |
Resumo: | Kaplan and Norton introduced the balanced scorecard (BSC), which is based on a systems perspective of the business strategy and performance measurement. Many organisations around the world use the BSC to define, implement and manage strategy. Nevertheless, there are studies that identify problems and limitations associated with the implementation and use of the BSC. The contribution of this paper consists of proposing and testing a simulation-based learning strategy for teaching the BSC. An experiment that uses a business simulator tests a set of hypotheses about the influence of simulation on the student understanding of the BSC. The simulation environment involves a mathematical model, a human–computer interface and several functionalities specifically designed to foster student understanding of the BSC concepts. Student feedback indicated that the simulation significantly enhanced the understanding of the BSC concepts related to the strategic management and double-loop learning processes and the systems perspective. |
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A simulation-based approach for teaching the systems perspective of strategic performance managementManagement accounting educationBalanced scorecardPerformance managementBusiness simulationKaplan and Norton introduced the balanced scorecard (BSC), which is based on a systems perspective of the business strategy and performance measurement. Many organisations around the world use the BSC to define, implement and manage strategy. Nevertheless, there are studies that identify problems and limitations associated with the implementation and use of the BSC. The contribution of this paper consists of proposing and testing a simulation-based learning strategy for teaching the BSC. An experiment that uses a business simulator tests a set of hypotheses about the influence of simulation on the student understanding of the BSC. The simulation environment involves a mathematical model, a human–computer interface and several functionalities specifically designed to foster student understanding of the BSC concepts. Student feedback indicated that the simulation significantly enhanced the understanding of the BSC concepts related to the strategic management and double-loop learning processes and the systems perspective.Taylor and Francis2015-03-03T17:43:17Z2015-01-01T00:00:00Z20152019-04-29T13:01:36Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/8508eng0963-928410.1080/09639284.2014.979430Capelo, C.Lopes, A.Mata, A.info:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:59:45Zoai:repositorio.iscte-iul.pt:10071/8508Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:31:26.120341Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A simulation-based approach for teaching the systems perspective of strategic performance management |
title |
A simulation-based approach for teaching the systems perspective of strategic performance management |
spellingShingle |
A simulation-based approach for teaching the systems perspective of strategic performance management Capelo, C. Management accounting education Balanced scorecard Performance management Business simulation |
title_short |
A simulation-based approach for teaching the systems perspective of strategic performance management |
title_full |
A simulation-based approach for teaching the systems perspective of strategic performance management |
title_fullStr |
A simulation-based approach for teaching the systems perspective of strategic performance management |
title_full_unstemmed |
A simulation-based approach for teaching the systems perspective of strategic performance management |
title_sort |
A simulation-based approach for teaching the systems perspective of strategic performance management |
author |
Capelo, C. |
author_facet |
Capelo, C. Lopes, A. Mata, A. |
author_role |
author |
author2 |
Lopes, A. Mata, A. |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Capelo, C. Lopes, A. Mata, A. |
dc.subject.por.fl_str_mv |
Management accounting education Balanced scorecard Performance management Business simulation |
topic |
Management accounting education Balanced scorecard Performance management Business simulation |
description |
Kaplan and Norton introduced the balanced scorecard (BSC), which is based on a systems perspective of the business strategy and performance measurement. Many organisations around the world use the BSC to define, implement and manage strategy. Nevertheless, there are studies that identify problems and limitations associated with the implementation and use of the BSC. The contribution of this paper consists of proposing and testing a simulation-based learning strategy for teaching the BSC. An experiment that uses a business simulator tests a set of hypotheses about the influence of simulation on the student understanding of the BSC. The simulation environment involves a mathematical model, a human–computer interface and several functionalities specifically designed to foster student understanding of the BSC concepts. Student feedback indicated that the simulation significantly enhanced the understanding of the BSC concepts related to the strategic management and double-loop learning processes and the systems perspective. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-03-03T17:43:17Z 2015-01-01T00:00:00Z 2015 2019-04-29T13:01:36Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/8508 |
url |
http://hdl.handle.net/10071/8508 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0963-9284 10.1080/09639284.2014.979430 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/embargoedAccess |
eu_rights_str_mv |
embargoedAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor and Francis |
publisher.none.fl_str_mv |
Taylor and Francis |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799134876317777920 |