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

Capelo, Carlos; Lopes, Ana Isabel; Mata, Ana Cristina Umaña

doi:10.1080/09639284.2014.979430

Cited by 18 publications

(10 citation statements)

References 27 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Kaplan et al [4] proposed an integrated balanced score card tool with four strategic perspectives (Financial perspective, Customer Perspective, Business Processes Perspective, Learning and Growth Perspective with their -metrics and description) to manage and pilot the global performance of the firm relaying on the strategy deployment success. Capelo et al [5] proves that the efficiency and the effectiveness of balanced score card and consequently the global performance of the firm depends on its computerizing and data processing endeavor.…”

Section: Introductionmentioning

confidence: 99%

The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

Affes¹

2016

J Glob Econ

View full text Add to dashboard Cite

Our present scientific perspective aims to be contingent. It will study the impact of the ERP on the main objective of management control system (MCS) which is the global performance improvement of the firm. This impact will depend on two main variables which are the strategy and the organizational structure. Dealing with the usefulness of ERP for successful companies, this paper firstly aims to identify the determinants of implementing an ERP "Enterprise Resource Planning systems" according to 29 management control responsible, and secondly, to evaluate the effect of this integrated information technology (IT) called ERP on the overall performance of companies which are organized by the processes. These latter are basically flattened, listed companies and ISO 9011 certification holder. Moreover, the implementation of an ERP is a business project. It will involve an overhaul of an information system, including the overhaul of management processes within the organization. The greatness and the complexity of this project request a specific theoretical framework and an "empirical practice" looking for designing an adequate model while estimating the impact of the ERP setting-up on the whole company performance according to the controllers.

show abstract

Section: Introductionmentioning

confidence: 99%

The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

Affes¹

2016

J Glob Econ

View full text Add to dashboard Cite

show abstract

“…Of 13 studies reviewed, nine studies relied on students' self-reporting rather than objective measures in evaluating the impact of games on cognitive outcomes. The four studies using objective measures, however, did not report the validity and reliability of the instruments (Capelo, Lopes, & Mata, 2015;DeCoster & Prater, 1973;Fowler, 2006;Gamlath, 2007) and type of knowledge and cognitive processes that the instrument was trying to measure (DeCoster & Prater, 1973;Gamlath, 2007). Although Fowler (2006) included test items assessing higher-order thinking of Bloom's taxonomy, his study did not focus on simulation games' effectiveness but active learning.…”

Section: Adding Knowledge About Simulation Games' Effectivenessmentioning

confidence: 99%

“…Additionally, studies examining the effectiveness of simulation games commonly compare the game with traditional instruction (i.e., lecture) (e.g., Brom et al, 2011;Capelo et al, 2015;Dzeng et al, 2014). While this approach is useful to control some threats to internal validity such as history, maturation, testing, and instrumentation (Gall, Gall, & Borg, 2003), it may result in sources of threats caused by social interactions such as ( 1) imitation of treatments,…”

Section: Hypothesesmentioning

confidence: 99%

“…largely used weak research designs (e.g., no assessment of students' prior knowledge and no random assignment of research participants to experimental and control groups), simulation games that were not designed based on sound learning theories, and student self-reporting rather than objective measures in evaluating cognitive learning outcomes. The studies using objective measures, however, did not report the validity and reliability of the instruments (Capelo et al, 2015;DeCoster & Prater, 1973;Fowler, 2006;Gamlath, 2007) and type of knowledge and cognitive processes that the instruments were trying to measure (DeCoster & Prater, 1973;Gamlath, 2007). Additionally, the population of interest is generally undergraduate or graduate students, with no single study existing on high school students.…”

Section: Contribution Of the Studymentioning

confidence: 99%

See 1 more Smart Citation

Creating a Modified Monopoly Game for Promoting Students' Higher-Order Thinking Skills and Knowledge Retention

Kuang

2021

Issues in Accounting Education

View full text Add to dashboard Cite

This study modifies a popular business simulation game, Monopoly, to assess its effectiveness as a learning and teaching tool for helping high school accounting students acquire and apply foundational accounting concepts. The study compares an accounting-focused, Modified Monopoly with two other instructional methods. Using a quasi-experimental approach involving three learning groups, with random assignment of treatments based on school/class, a sample of 144 accounting students was obtained. This study found students using Modified Monopoly showed significantly greater improvement between their pre-test and the post-test scores than students in Computer-assisted instruction (CAI) but significantly less improvement than a paper-based extended accounting problem (EAP). However, students using Modified Monopoly, similar to the students in CAI, did not suffer the same significant decay in knowledge as students in EAP. These results offer evidence for the significant and more enduring learning benefits Modified Monopoly can produce in students’ higher order thinking skills.

show abstract

“…Alguns estudos abordam tópicos mais específicos do que métodos aplicados em disciplinas inteiras. Nesse sentido, apresentam-se alguns resultados, como o de que o uso de um simulador amplia o entendimento de conceitos relacionados ao Balanced Scorecard -BSC (Capelo, Lopes & Mata, 2015). Outro tópico diz respeito à Demonstração dos Fluxos de Caixa -DFC.…”

Section: Particularidades Em Disciplinasunclassified

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Suave

Altoé

Ferreira

2021

R. Contemp. Contab.

View full text Add to dashboard Cite

Artigos científicos que adotem o método experimental na área contábil, no Brasil, são pouco frequentes. No campo da educação contábil são menos frequentes ainda. Nesse sentido, o objetivo do estudo foi descrever, a partir de revisão narrativa de literatura especificamente selecionada, estudos nacionais e internacionais no campo da educação contábil que utilizaram método experimental e quase-experimental e, adicionalmente, apresentar oportunidades de pesquisas nesse campo com o uso do método. Metodologicamente o estudo tem caráter bibliográfico. Após procedimentos de levantamentos junto a revistas contábeis, obtiveram-se 7 artigos nacionais e 76 internacionais, cuja metodologia usada foi experimento ou quase experimento. Como resultados percebeu-se que os objetivos dos estudos, nacionais e internacionais, são semelhantes, com foco na verificação de efeitos de diferentes metodologias sobre o desempenho e satisfação dos estudantes. Entretanto, a principal diferença reside na quantidade, que por ser superior no contexto internacional, resulta em maior variedade de temas estudados. A principal contribuição do estudo é no sentido de demonstrar oportunidades do uso de experimentos para a promoção de melhorias em práticas de ensino, de aprendizagem, de formação de professores e em políticas institucionais.

show abstract

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

Cited by 18 publications

References 27 publications

The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

Creating a Modified Monopoly Game for Promoting Students' Higher-Order Thinking Skills and Knowledge Retention

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Contact Info

Product

Resources

About