A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard

dc.contributor.authorCapelo, Carlos
dc.contributor.authorDias, João Ferreira
dc.contributor.institutionFaculdade de Ciências Sociais, Educação e Administração
dc.date.issued2009-01
dc.description.abstractThis study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.pt
dc.description.statusNon peer reviewed
dc.formatapplication/pdf
dc.identifier.citationCapelo , C & Dias , J F 2009 , ' A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard ' , Default journal .
dc.identifier.issn1646-3730
dc.language.isoeng
dc.publisherEdições Universitárias Lusófonas
dc.relation.ispartofDefault journal
dc.rightsopenAccess
dc.subjectCOGNITIVE LIMITATIONS
dc.subjectQUALITY OF FEEDBACK
dc.subjectPERFORMANCE
dc.subjectMENTAL MODELS
dc.subjectDOUBLE-LOOP LEARNING
dc.titleA System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecarden
dc.typearticle

Ficheiros

Principais
A mostrar 1 - 1 de 1
Miniatura indisponível
Nome:
SDR Capelo Dias 2009.pdf
Tamanho:
1.72 MB
Formato:
Adobe Portable Document Format
Descrição:
Article
Licença
A mostrar 1 - 1 de 1
Miniatura indisponível
Nome:
license.txt
Tamanho:
1.71 KB
Formato:
Item-specific license agreed upon to submission
Descrição: