Teaching the balanced scorecard through simulation

摘要: Kaplan and Norton introduced the Balanced Scorecard (BSC) which is based on a systems perspective of business strategy performance measurement. Many organizations around world are using BSC to define, implement manage strategy. Nevertheless there exist studies that identify problems limitations associated with implementation use BSC. Those show in general terms managers do not understand as measures perspectives fairly independent, always mirror recommended cause-and-effect logic included approach. This article addresses effectiveness teaching by means simulation. An experiment uses simulator performed for testing set hypotheses about influence simulation students’ understanding The experience was specifically designed authors promote concepts. Student feedback assessment showed significantly enhanced concepts related strategic management double-loop learning processes perspective. Results also suggested those positively influences performance.