Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Capelo, C., Lopes, A. & Mata, A. (2015). A simulation-based approach for teaching the systems perspective of strategic performance management. Accounting Education. 25 (1), 1-26
Exportar Referência (IEEE)
C. Capelo et al.,  "A simulation-based approach for teaching the systems perspective of strategic performance management", in Accounting Education, vol. 25, no. 1, pp. 1-26, 2015
Exportar BibTeX
@article{capelo2015_1734890159470,
	author = "Capelo, C. and Lopes, A. and Mata, A.",
	title = "A simulation-based approach for teaching the systems perspective of strategic performance management",
	journal = "Accounting Education",
	year = "2015",
	volume = "25",
	number = "1",
	doi = "10.1080/09639284.2014.979430",
	pages = "1-26",
	url = "http://www.tandfonline.com/toc/RAED20/current#.VN5p6vmsUwg"
}
Exportar RIS
TY  - JOUR
TI  - A simulation-based approach for teaching the systems perspective of strategic performance management
T2  - Accounting Education
VL  - 25
IS  - 1
AU  - Capelo, C.
AU  - Lopes, A.
AU  - Mata, A.
PY  - 2015
SP  - 1-26
SN  - 0963-9284
DO  - 10.1080/09639284.2014.979430
UR  - http://www.tandfonline.com/toc/RAED20/current#.VN5p6vmsUwg
AB  - 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.
ER  -