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Export Reference (APA) 
Lopes, A.I., Capelo, C. & Mata, A. (2013). “The Use Of Computer Simulations In Management Accounting Classes: An Experiment In Teaching The Balance Scorecard”. 36th Annual Congress of European Accounting Association .
Export Reference (IEEE) 
A. I. Lopes et al.,  "“The Use Of Computer Simulations In Management Accounting Classes: An Experiment In Teaching The Balance Scorecard”", in 36th Annu. Congr. of European Accounting Association , Paris, 2013
Export BibTeX 
@misc{lopes2013_1765608567204,
	author = "Lopes, A.I. and Capelo, C. and Mata, A.",
	title = "“The Use Of Computer Simulations In Management Accounting Classes: An Experiment In Teaching The Balance Scorecard”",
	year = "2013",
	howpublished = "Other",
	url = "http://www.eaa2013.org/r/home"
}
Export RIS 
TY  - CPAPER
TI  - “The Use Of Computer Simulations In Management Accounting Classes: An Experiment In Teaching The Balance Scorecard”
T2  - 36th Annual Congress of European Accounting Association 
AU  - Lopes, A.I.
AU  - Capelo, C.
AU  - Mata, A.
PY  - 2013
CY  - Paris
UR  - http://www.eaa2013.org/r/home
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 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.
ER  -