Balanced scorecard: um aplicativo para ser usado em sala de aula

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

This dissertation, called "Balanced Scorecard: a practical model to be used in the classroom",has an approach of teaching Balanced Scorecard (BSC) through business games. The BSC is a managerial tool that allows a strategic opening on operational levels of the organization, making it compatible with the concept of Managerial Accounting that, in its present stage, is generating value for the organization. This research has as an overall goal to develop methodology based on business game to teach BSC concepts and, as specific goals, to elaborate a business game to teach the Balance Scorecard, applying it to a group of students and to analyze the results of the application of the game, comparing the understanding of the students about BSC and the motivation of same, regarding a control group (with no application of the game). To attain those goals, documental and experimental researches have been used, besides bibliographical. Documental research has been developed on the internet in the institutional education sites, as well as in specialized companies of the branch that hold graduation courses and specific ones in Brazil and we have observed that the Administration and Accounting courses dont use business games for a better comprehension of BSC concepts. Experimental research has been developed with two study groups, one in the morning period and the other in the afternoon period, composed of students from a BSC extension course developed by FAE Business School, in the city of Curitiba, Paraná, in December, 2005. Considering that there are no games available on the market to meet the needs of that research, we have come up with a business game that is a simulation of managerial activities of a fictitious organization, using, for that purpose, a matrix with indicators and another one with the investments made in the management of the organization, being the player able to elaborate a strategic map and to improve his/her organizational operations. A mixed questionnaire was used, as an instrument for data collecting, made up by open and closed questions, and a dissertation on BSC. After analyzing mentioned data we deduced that the use of a BSC simulator, as a managerial tool in a business game provides students a more practical knowledge and a better understanding of BSC concepts. The knowledge generated by experimental research of that kind, concerning the new way of teaching BSC, can contribute for a better understanding of the role, utility and performance of the accountant as a managerial instrument in organizations that operate more and more with new result measurement techniques

ASSUNTO(S)

ensino e aprendizagem ciencias contabeis balanced scorecard jogos de empresas managerial accounting teaching and learning jogos (administração) balanced scorecard business games

ACESSO AO ARTIGO

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