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A Simulation-Based Approach for Teaching the Systems Perspective of Strategic Performance Management.

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Title: A Simulation-Based Approach for Teaching the Systems Perspective of Strategic Performance Management.
Authors: Capelo, Carlos1 (AUTHOR) carlos.capelo@europeia.pt, Lopes, Ana2 (AUTHOR), Mata, Ana3 (AUTHOR)
Source: Accounting Education. Feb2015, Vol. 24 Issue 1, p1-26. 26p. 1 Color Photograph, 5 Diagrams, 7 Charts, 1 Graph.
Subject Terms: *Management education, *Accounting education, *Computers in education, Balanced scorecard, Strategic planning, Business planning, Organizational performance, Simulation methods & models
Abstract: 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. [ABSTRACT FROM AUTHOR]
Copyright of Accounting Education is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Education Research Complete
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  Data: A Simulation-Based Approach for Teaching the Systems Perspective of Strategic Performance Management.
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  Data: <searchLink fieldCode="AR" term="%22Capelo%2C+Carlos%22">Capelo, Carlos</searchLink><relatesTo>1</relatesTo> (AUTHOR)<i> carlos.capelo@europeia.pt</i><br /><searchLink fieldCode="AR" term="%22Lopes%2C+Ana%22">Lopes, Ana</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Mata%2C+Ana%22">Mata, Ana</searchLink><relatesTo>3</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Education%22">Accounting Education</searchLink>. Feb2015, Vol. 24 Issue 1, p1-26. 26p. 1 Color Photograph, 5 Diagrams, 7 Charts, 1 Graph.
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  Data: *<searchLink fieldCode="DE" term="%22Management+education%22">Management education</searchLink><br />*<searchLink fieldCode="DE" term="%22Accounting+education%22">Accounting education</searchLink><br />*<searchLink fieldCode="DE" term="%22Computers+in+education%22">Computers in education</searchLink><br /><searchLink fieldCode="DE" term="%22Balanced+scorecard%22">Balanced scorecard</searchLink><br /><searchLink fieldCode="DE" term="%22Strategic+planning%22">Strategic planning</searchLink><br /><searchLink fieldCode="DE" term="%22Business+planning%22">Business planning</searchLink><br /><searchLink fieldCode="DE" term="%22Organizational+performance%22">Organizational performance</searchLink><br /><searchLink fieldCode="DE" term="%22Simulation+methods+%26+models%22">Simulation methods & models</searchLink>
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  Data: 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. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Accounting Education is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
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        Value: 10.1080/09639284.2014.979430
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      – Code: eng
        Text: English
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        PageCount: 26
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      – SubjectFull: Management education
        Type: general
      – SubjectFull: Accounting education
        Type: general
      – SubjectFull: Computers in education
        Type: general
      – SubjectFull: Balanced scorecard
        Type: general
      – SubjectFull: Strategic planning
        Type: general
      – SubjectFull: Business planning
        Type: general
      – SubjectFull: Organizational performance
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      – SubjectFull: Simulation methods & models
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      – TitleFull: A Simulation-Based Approach for Teaching the Systems Perspective of Strategic Performance Management.
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            NameFull: Capelo, Carlos
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            NameFull: Lopes, Ana
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            NameFull: Mata, Ana
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            – D: 01
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              Text: Feb2015
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            – TitleFull: Accounting Education
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