mirage

A simulation-based approach for teaching the systems perspective of strategic performance management

Repositorio ABACUS/Manakin

Mostrar el registro sencillo del ítem

dc.contributor.author Capelo, Carlos
dc.contributor.author Lopes, Ana
dc.contributor.author Mata, Ana
dc.date.accessioned 2015-12-07T10:05:35Z
dc.date.available 2015-12-07T10:05:35Z
dc.date.issued 2015
dc.identifier.citation Capelo, C., Lopes, A., & Mata, A. (2015). A simulation-based approach for teaching the systems perspective of strategic performance management. Accounting Education, 24(1), 1-26. spa
dc.identifier.issn 14684489
dc.identifier.issn 09639284
dc.identifier.uri http://hdl.handle.net/11268/4654
dc.description.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. spa
dc.description.sponsorship SIN FINANCIACIÓN spa
dc.language.iso eng spa
dc.subject.other Management accounting education spa
dc.subject.other Balanced scorecard spa
dc.subject.other Performance management spa
dc.subject.other Business simulation spa
dc.title A simulation-based approach for teaching the systems perspective of strategic performance management spa
dc.type article spa
dc.description.impact 0,655 SJR (2015) Q2, 43/126 Accounting, 254/1066 Education spa
dc.identifier.doi 10.1080/09639284.2014.979430
dc.rights.accessRights openAccess spa
dc.subject.uem Productividad industrial - Medición spa
dc.subject.uem Empresas - Planificación spa
dc.subject.uem Empresas - Gestión spa
dc.subject.unesco Contabilidad spa
dc.subject.unesco Empresa spa
dc.description.filiation UEP spa
dc.peerreviewed Si spa


Ficheros en el ítem

Ficheros Tamaño Formato Ver

No hay ficheros asociados a este ítem.

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem