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Lopes, A.I., Capelo, C. & Mata, A. (2012). Teaching the balanced scorecard through simulation. Proceedings of the IADIS International Conference on Cognition and Exploratory Learning in the Digital Age 2012.

A. I. Lopes et al.,  "Teaching the balanced scorecard through simulation", in Proc. of the IADIS Int. Conf. on Cognition and Exploratory Learning in the Digital Age 2012, Madrid, 2012

@misc{lopes2012_1713461355931,
	author = "Lopes, A.I. and Capelo, C. and Mata, A.",
	title = "Teaching the balanced scorecard through simulation",
	year = "2012",
	howpublished = "Ambos (impresso e digital)",
	url = "http://www.iadisportal.org/celda-2012-proceedings"
}

TY  - CPAPER
TI  - Teaching the balanced scorecard through simulation
T2  - Proceedings of the IADIS International Conference on Cognition and Exploratory Learning in the Digital Age 2012
AU  - Lopes, A.I.
AU  - Capelo, C.
AU  - Mata, A.
PY  - 2012
CY  - Madrid
UR  - http://www.iadisportal.org/celda-2012-proceedings
AB  - Kaplan and Norton introduced the Balanced Scorecard (BSC) which is based on a systems perspective of the business 
strategy and performance measurement. Many organizations around the world are using the BSC to define, implement 
and manage strategy. Nevertheless there exist studies that identify problems and limitations associated with the 
implementation and use of the BSC. Those studies show in general terms that managers do not understand the BSC as the 
measures and perspectives in use are fairly independent, and do not always mirror the recommended cause-and-effect 
logic included in the systems perspective of the BSC approach. This article addresses the effectiveness of teaching the 
Balanced Scorecard by means of business simulation. An experiment that uses a business simulator is performed for 
testing a set of hypotheses about the influence of simulation on the students’ understanding of the BSC. The simulation 
experience was specifically designed by the authors to promote understanding of the BSC concepts. Student feedback and 
assessment showed 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. Results also suggested that 
understanding of those BSC concepts positively influences simulation performance. 

ER  -